Small firm accountancy practices as business advisors : a dynamic capabilities view of the scope of their services

dc.contributor.author	Døving, Erik
dc.contributor.author	Gooderham, Paul N.
dc.date.accessioned	2006-06-21T09:30:52Z
dc.date.available	2006-06-21T09:30:52Z
dc.date.issued	2005-11
dc.identifier.issn	1503-2140
dc.identifier.uri	http://hdl.handle.net/11250/166400
dc.description.abstract	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.	en
dc.format.extent	146160 bytes
dc.format.mimetype	application/pdf
dc.language.iso	eng	en
dc.publisher	SNF	en
dc.relation.ispartofseries	Working Paper	en
dc.relation.ispartofseries	2005:65	en
dc.subject	scope
dc.subject	dynamic capabilities
dc.subject	strategic choice
dc.subject	accountancy practices
dc.subject	business advisory services
dc.title	Small firm accountancy practices as business advisors : a dynamic capabilities view of the scope of their services	en
dc.type	Working paper	en