Small firm accountancy practices as business advisors : a dynamic capabilities view of the scope of their services
Working paper
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http://hdl.handle.net/11250/166400Utgivelsesdato
2005-11Metadata
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Sammendrag
We propose that differences in the scope of services accountancy practices provide can be accounted for by differences in their dynamic capabilities. In order to test this we analyze 254 Norwegian small firm accountancy practices’ possession of key dynamic capabilities including the heterogeneity of their human capital, their internal development routines and their alliances with complementary service providers. We also analyze the influence of strategic choice, in terms of the positioning of the practice and its underlying strategic intent. While we observe no clear effects for these two latter factors, we find that dynamic capabilities have a distinct impact on the scope of services.
Utgiver
SNFSerie
Working Paper2005:65