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• RR103 - Pensions and SMEs: Encouraging Savings Among SME Employees
• 27 Oct 2008
• This research aimed to determine practices that will promote higher levels of pension savings for employees in small businesses, through increasing employee participation and/or rates of contribution. The literature advocates a number of strategies for increasing levels of participation. This paper reports on the prevalence of these strategies among SMEs at present, and the potential for their adoption in the future.
• RR99 - Accounting Services and SMEs: An Australian Study
• 09 Jul 2008
• This report describes the results of two parallel surveys on the impact of business regulation on SMEs in Australia and on the perceptions of accounting firms about the ways in which regulatory impact the SME sector has driven their business.
• RR93 - SME Intangible Assets
• 01 Dec 2006
• This report investigates the nature of SME intangible assets and the ways in which they are developed, protected and transferred, and, finally, identifies valuation methodologies.
• RR95 - Banks, SMEs and accountants - an international study of SMEs' banking relationships
• 17 Nov 2006
• A report of a study which examined relationships between small and medium sized enterprises (SMEs) and their banks. It provides some comparative data on how these relationships are viewed in five different countries, from the perspective of both SME as well as accountant.
• RR96 - SMEs, regulation and the role of the accountant
• 14 Nov 2006
• This report explores perceptions held by SMEs and accountants in the UK and Canada about the extent and quality of the advice provided on a range of common regulation themes such as employment, health and safety, environment, and taxation.
• RR90 - Access to finance - women’s enterprise and the role of the accountant
• 06 Feb 2006
• Evidence suggests that women face barriers accessing finance to begin new enterprises, they start with only one-third the amount of capital as compared with men and are less likely to use external financing as the business grows. Furthermore, studies have shown that accountants can play an important role in obtaining finance for their clients and are an important source of advice and support. This research seeks to understand the extent to which gender affects the ability to access finance, the extent to which this is 'supply' or 'demand' led and the accountant's role in the process.
• RR85 - Accountancy practices and the provision of ownership succession advice
• 02 Sep 2004
• This research explores the accountancy profession's contribution to effective ownership succession. Many business owners give a low priority to succession issues, which acts as a barrier to providing fee-earning succession advice. Interviews held with practicing accountants explore ways in which these professionals provide value-added succession advice appropriate to individual client situations.
• RR81 - Can European Banks Plug the Finance Gap for UK SMEs?
• 30 Jun 2003
• This study aimed to determine the extent to which European banks are involved in the UK SME lending market and the nature of their involvement. In addition the research also identifies the approaches these banks adopt and compares them with those of the UK clearing banks.
• RR75 - Credit Unions in the UK - A Study of their Structure, Growth and Accountability
• 21 Mar 2002
• The research included in this report is the first piece of work on the accountability of credit unions in the UK. The authors conducted a critical analysis of recent annual reports of credit unions and identified the perceptions of key stakeholders with respect to the discharge of accountability by credit unions. The report concludes that credit unions are at a crossroads and discusses potential and likely changes.
• RR71 - Smaller Practices in Profile
• 18 May 2001
• This report presents the results of survey of ACCA members in smaller practices. Comparisons are made between the profiles of white and ethnic minority owned practices; the opportunity was also taken to elicit members’ views on the proposals to raise the audit exemption threshold. In total, 1,586 usable questionnaire responses were received from a postal survey, a response rate of just over 40%. Qualitative interviews with 20 ethnic minority members in independent practice were also undertaken.
• RR70 - The Role of Accountants in the Provision of E-commerce Support to Small UK Firms
• 26 Apr 2001
• A small scale, pilot-level research project designed to assist in beginning to clarify the role of UK accountants in the provision of e-commerce advisory support to small firms. Plymouth Business School undertook mail surveys of both small accounting practices and UK SME sector firms. The results are presented in this report.
• RR66 - Micro-Credit in a UK Context
• 29 Mar 2001
• The aim of this study was to investigate the need for and use of micro-credit and other sources of finance in small firms. The report establishes a clear definition of micro-credit in a UK context, determines the extent of awareness and use of informal sources of finance by small firms and outlines implications of the investigation for small businesses, accountants, and small business finance policy.
• RR64 - The financial management of the small enterprise
• 08 Feb 2001
• This report presents the findings from a case-based study on financial management practice by owner-managers of small firms. It argues that the qualititive methods adopted in the study are the only way to understand how changes in financial management practices in small firms occur and provides evidence on change over time in those firms.
• RR63 - The role of non-executive directors in United Kingdom SMEs
• 06 Feb 2001
• This report examines the extent and impact of NEDs in small and medium sized enterprises (SMEs). It examines how NEDs are found and appointed, what roles they play and whether there is any clear connection between the performance of the firm and the existence of a NED on the board of directors.
• ORP30 - Financial reporting standard for smaller entities - a fundamental or cosmetic change?
• 07 Jun 2000
• The publication of the Financial Reporting Standard for Smaller Entities (FRSSE) was a major step by UK standard setters in focussing on small firms' needs. This pilot study draws together various perspectives in the financial reporting literature and examines the views of key players in this area.
• ORP28 - The finance leasing market in the 1990s - a chronological review
• 07 May 2000
• This report charts the developments in leasing and tax legislation during the 1990s and examines the impacts the changes have had upon the finance leasing market. It reviews the leasing literature and examines the views of a number of leasing experts.
• ORP23 - UK business and the information superhighway - the impact of the Internet on SMEs
• 31 Dec 1998
• A study of the value to small and medium sized firms of the internet as part of the ‘data highway’. Based on a series of case studies, it adopts the viewpoint of the business advisor and provides pointers to encourage SMEs to use the internet effectively.
• RR49 - The Financial Management of Small Firms - an Alternative Perspective
• 07 Aug 1996
• A study of how small firms use financial information to plan and control their operations and make decisions. It explores owner-managers' motives for adopting particular practices and examines owner-managers' values in their working environment.
• RR44 - Corporate rescue - CVAs and the challenge of small companies
• 03 Nov 1995
• Company voluntary arrangements (CVAs) are a mechanism by which company directors and creditors can rescue the struggling business. This report examines how CVAs work in practice for small firms.

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