Impact of characteristics of small Australian accountants used by small businesses
This paper uses discriminant analysis to test for differences in the characteristics of small Australia accountants that differentiate between small businesses that use services of outside accountant and small businesses that do not. The study covers a sample of 139 Small businesses. The analysis uses ten characteristics of accountants. The results of the two-group discriminant analysis indicate that small businesses which use services of outside accountants attach great importance to academic qualifications; academic location, academics willing to contact; business improvement, prompt service; quick responses and service connection while small businesses that do not use services of outside accountants attach great importance to fees charges; tax payments and service connection.
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