Using a sample of 1,777 small and medium-sized enterprises in six countries, this paper develops a new means of measuring the trust SME owner/managers place in business advisers, including accountants. It discusses the implications on the demand for value-added advisory services and publicly-funded businesses support.
Senior Policy Adviser, ACCA
Professor of Accounting, Brunel University
Economist, Hellenic Confederation of Professionals, Craftsmen and Merchants (GSEVEE)