METHODOLOGICAL WEAKNESSES OF AUSTRALIAN SMALL BUSINESS RESEARCH

During the past two decades, ‘empirical’ research concerning the relationship between small business owner‐managers and practising accountants has provided limited insight into the role of accountants and accounting information in assisting small business operations. This research has been exploratory and largely descriptive, tending to focus on small samples of poorly defined small businesses in non‐representative Australian regional locations. Rigorous statistical analysis of the results obtained is virtually non‐existent. This select review of Australian research identifies the perceived methodological weaknessess of studies that have focused on the information needs of small business owner‐managers and the role of the practising accountant in meeting these requirements