Small-Client Perceptions of Accounting and Legal Services

As the economic environment grows ever more complex, many SMEs have become increasingly dependent on the expertise of professional service providers. This research was directed to six hypotheses designed to probe three aspects of the SME- service provider relationship; service quality, dependence, and SME complaint behaviours. Two versions of a mail questionnaire were employed, one relating to accounting services, the other to legal services. Although five of the six hypotheses received overall support, the results reveal that a dynamic relationship exists between SME and professional service provider, one that is affected by both the type of service and the size of the SME. The results should prove of particular value to professional services firms interested in developing a more market oriented practice.