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Small firm value orientation plurality

In: Research Handbook on Accounting and Ethics

Author

Listed:
  • Simon Oldham
  • Laura J. Spence

Abstract

This chapter seeks to add greater nuance to discussion of the values of small and medium sized enterprises (SMEs), the most common type of client for accounting firms, by means of focusing on the plurality of SME values orientations. Through drawing on qualitative research in the South West of England, four case studies are presented which provide a rich account of the nature of a range of small firm values, including fairness, craft production and authenticity. This complements previous work, which has often identified SME values but provided little insight into their influence on both decision making and firm practices. The chapter concludes with a number of important research questions on SME values, thus providing firm footing for future research within the area as well as implications for practitioners, including small accountancy firms and policy makers.

Suggested Citation

  • Simon Oldham & Laura J. Spence, 2023. "Small firm value orientation plurality," Chapters, in: Marion Brivot & Charles H. Cho (ed.), Research Handbook on Accounting and Ethics, chapter 21, pages 314-327, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:20458_21
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