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

Autor:	Dianne McGrath, Chris Baumann
Jazyk:	angličtina
Rok vydání:	2018
Předmět:	Trust trust multi-dimensionality public accountant SME conformance services performance services client intimacy advisory services Business HF5001-6182
Zdroj:	Australasian Accounting, Business and Finance Journal, Vol 12, Iss 1, Pp 3-32 (2018)
Druh dokumentu:	article
ISSN:	1834-2000 1834-2019
DOI:	10.14453/aabfj.v11i4.2
Popis:	This multi-discipline research investigated the determinants of trust in the relationship between Australia’s public accountants and their small and medium-sized (SME) clients. In excess of four hundred SME owners, across Australia, were surveyed to test a proposed model and client intimacy variables were found to be the most significant predictors of trust in this important relationship. Offer-related variables, primarily the provision of advisory or performance-related services (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 the trust construct was also highlighted.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/3dc5dc0ea44344cfb7495ef57e237ba5 Zobrazit plný text záznamu View record in DOAJ Plný text ve formátu PDF