Client Intimacy & Performance Advice: Determinants of Trust in the Public Accountant - SME Client Relationship

Abstract

This multi-discipline research investigated the determinants of trust in the relationship between Australia’s public accountants and their small and medium-sized (SME) clients. In excess of four hundred SME owners, across Australia, were surveyed to test a proposed model and client intimacy variables were found to be the most significant predictors of trust in this important relationship. Offer-related variables, primarily the provision of advisory or performance-related services (rather than conformance-related services), were also found to be significant, however, at a lesser level than client intimacy and relationship variables. The multi-dimensionality of the trust construct was also highlighted.

Keywords

• Trust
• trust multi-dimensionality
• public accountant
• SME
• conformance services
• performance services
• client intimacy
• advisory services