More than fifteen years ago, Holmes and Kelly’s (1989) seminal article on the methodological weaknesses of small business research was published in Accounting and Finance. While the authors evaluated and criticised the contemporaneous, largely survey-based Australian small business research, the points they made concerning sample size and selection, response evaluation and statistical analysis are of more general and continuing relevance to small business research internationally. While their work undoubtedly improved the content and quality of the published Australian research in the genre, as reflected in journals such as Small Enterprise Research and Accounting Forum, we contend that some of the overseas survey research in small business continues to lack rigour in research design. We use several examples of research studies related to accounting in small business, and published in international refereed journals, to provide a means for revisiting the weaknesses identified by Holmes and Kelly (1989) and for developing an expanded taxonomic framework for assessing the adequacies of the methods and methodology applied in this area of research.
|Title of host publication||Accounting for SMEs|
|Subtitle of host publication||Multidimensional aspects and global challenges|
|Place of Publication||Pula, Croatia|
|Publisher||Juraj Dobrila University of Pula|
|Number of pages||21|
|Publication status||Published - 2007|