Adapting Accountants Communications To Small Business Managers Objectives And Preferences

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This paper explores the impact of small business managers' objectives and preferred methods of communicating on the communications aspect of accountants' advisory relationship with small business. Through exploring these issues, the paper aims to contribute to understanding of accounting's capacity to satisfy the communication needs of its users. A mixed methodology, comprising a questionnaire to access evidence from small business managers and semi-structured interviews with accountants which provide a complementary perspective to accountant/small business communications is implemented. The analysis of the findings is informed by media richness theory.