International Journal of Accounting Research

International Journal of Accounting Research
Open Access

ISSN: 2472-114X


Yaeesh Yasseen

Department of Accountancy, University of the Witwatersrand, Johannesburg, South Africa

  • Research Article   
    Expectation Issues Regarding the “Emergent Roles” of the Professional Accountant with in South African SMEs
    Author(s): Yaeesh Yasseen* and Freddie Crous

    The purpose of this research is to explore how professional accountants and SMEs owners experience the ‘emergent roles’ of the professional accountant within South African SMEs. A qualitative research approach within an interpretivist paradigm was therefore employed. To address the research question, the interpretivist design was executed using a thematic analysis of data collected through semi-structured interviews with 20 professional accountants and 20 SMEs owners. The study revealed mismatched expectations concerning the value and role expectations of the professional accountant rendering ‘emergent roles’ within South African SMEs. Expectation gap issues were further uncovered through divergent role expectations. Regulators need to understand that the role of the professional accountant within the SMEs environment is still predominately driven from the need.. Read More»
    DOI: 10.35248/2472-114X.21.9.212

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