Client Intimacy & Performance Advice: Determinants of Trust in the Public Accountant - SME Client Relationship

Australasian Accounting, Business and Finance Journal

卷:12

Dianne McGrath¹  Chris Baumann² 

[1] Charles Sturt University, Albury, Australia;

[2] Macquarie University, Sydney, Australia & Seoul National University (SNU), Seoul, Korea;

关键词: Trust;    trust multi-dimensionality;    public accountant;    SME;    conformance services;    performance services;    client intimacy;    advisory services;   

DOI  :  10.14453/aabfj.v11i4.2

来源: DOAJ

【 摘 要 】

This multi-discipline research investigated the determinants of trust in the relationship betweenAustralia’s public accountants and their small and medium-sized (SME) clients. In excess of fourhundred SME owners, across Australia, were surveyed to test a proposed model and clientintimacy variables were found to be the most significant predictors of trust in this importantrelationship. Offer-related variables, primarily the provision of advisory or performance-relatedservices (rather than conformance-related services), were also found to be significant, however,at a lesser level than client intimacy and relationship variables. The multi-dimensionality of thetrust construct was also highlighted.

【 授权许可】

Unknown