This study responded to a worldwide call by the International Federation of Accountants (IFAC), a global advocacy body for the accountancy profession, for more research into small and medium practices (SMPs). SMPs, which employ a large number of professional accountants, represent the majority of accountancy practices in the world.
South Africa’s National Development Plan indicates that new jobs are likely to be created by growing small and medium enterprises (SMEs). SMPs, as trusted advisors to SMEs, provide important professional services that assist SMEs to become sustainable businesses, and create the jobs required by the local economy. The business advisory needs of SMEs are mainly fulfilled by SMPs, which somehow appear not to understand the former’s needs. Developing an understanding of the relationship between SMPs and SMEs is crucial for the accounting profession, policy makers and the academic community.
The study sought to propose a framework for SMPs, to enhance the services they provide to SMEs, viewed through the lens of the theory of the business. A pragmatist paradigm was employed to provide a philosophical foundation for the empirical study, which was mainly inductive and exploratory, as little information on this topic is available in the literature. A mixed methods methodology was used, comprising a literature review, an Interactive Qualitative Analysis (IQA) survey, and the analysis of secondary data.
The challenges preventing SMPs from enhancing the services they provide to SMEs were identified via a literature study and explored by means of a survey which garnered the views of SMP owner-practitioners regarding the drivers of these obstacles, while the needs of SMEs were determined by analysing secondary data.
The findings of the literature study, IQA survey and secondary analysis were triangulated to inform the development of a framework, with inputs being received from SMP owner-practitioners on the relevance and completeness of the 55 statements included in that framework. This work contributes to the scholarly body of knowledge, the practice of SMPs, and the theory of business, with the identified areas of concern for SMPs being 1) automation/artificial intelligence; 2) keeping up with new regulations and standards; and 3) competition from unqualified accountants/new entrants to the industry.
Dinyakišišo tše di arabetše boipiletšo bja lefase ka bophara bjo bo dirilwego ke Mokgatlo wa Boditšhabatšhaba wa Bašomi ba Tekodišišo ya Ditšhelete (IFAC), e lego setheo sa lefase ka bophara sa tšwetšopele ya phrofešene ya balekodišiši ba ditšhelete, go dira dinyakišišo tše ntši ka ga dikhamphanipotlana le tša magareng (di-SMP). Di-SMP, tšeo di thwetšego bašomi ba bantši ba diphrofešenale ba tekodišišo ya ditšhelete, di emetše bontši bja mešomo ye mentši ya ditiro tša bolekodi bja ditšhelete mo lefaseng.
Leanotlhabollo la Bosetšhaba la Afrika Borwa le laetša gore go na le kgonagalo ya gore mešomo ye meswa e ka hlongwa ke dikgwebopotlana le dikgwebo tša magareng tšeo di golago (di-SME). Di-SMP, bjalo ka baeletši bao ba tshephagalago ba di-SME, di fana ka ditirelo tše bohlokwa tše di thušago di-SME go ba dikgwebo tša go ya go ile, le go hloma mešomo ye e nyakwago ke ekonomi ya ka mo nageng. Dinyakwa tša keletšo ka ga kgwebo tša di-SME di phethagatšwa kudu ke di-SMP, tšeo ka dinako tše dingwe di bonalago di sa kgone go kwešiša dinyakwa tša di-SME. Go ba le kwešišo ya kamano magareng ga di-SMP le di-SME go bohlokwa go phrofešene ya tekodišišo ya ditšhelete, go bao ba beago melao le go setšhaba sa dirutegi.
Dinyakišišo di be di nyaka go šišinya motheo wa di-SMP, go maatlafatša ditirelo tšeo di fanago ka tšona go di-SME, tšeo di bonwago ka leihlo la teori ya kgwebo. Seemo sa ditiragalo ka fao di lego ka gona se dirišitšwe go fana ka motheo wa filosofi ya dinyakišišo tše di fanago ka bohlatse, tšeo kudu di bego di le na le mabaka ebile di utolla, ka ge tshedimošo ye nnyane ka ga hlogotaba ye e hwetšagala ka dingwalong. Mekgwa ye e kopantšwego e šomišitšwe, gomme yona e akaretša tekodišišo ya dingwalo, diphatišišo tša Tshekatsheko ya Boleng bja Kamano (IQA), le tshekatsheko ya tshedimošo ye e kgobokeditšwego ke ba bangwe.
Ditlhohlo tše di thibelago di-SMP go maatlafatša ditirelo tša tšona tšeo di di abelago di-SME di ile tša hlathwa ka go dirwa ga dinyakišišo tša dingwalwa le go lekodišišwa ka diphatišišo tšeo di ilego tša hwetša maikutlo a beng le bašomi ba di-SMP mabapi le dilo tšeo di hlohleletšago mapheko a, mola e le gore dinyakwa tša di-SME di ile tša tsebja ka go sekaseka tshedimošo ye e kgobokeditšwego ke ba bangwe.
Dikutollo tša dinyakišišo tša dingwalo, diphatišišo tša IQA le tshekatsheko ya dingwalo tše dingwe di ile tša arolwa ka makala a mararo go hlama motheo, fao e lego gore maikutlo ao a hweditšwego go beng le bašomi ba di-SMP mabapi le go ba maleba le go felela ga ditatamente tše 55 di akareditšwego ka fao tlhakong yeo. Mošomo wo o tsenya letsogo go tsebo ya dirutegi, go tiro ya di-SMP, le go teori ya kgwebo, fao makala ao a hlobago boroko a di-SMP e lego 1) bohlale bja maitirišo/bja batho; 2) go sepelelana le melawana le melaotshepedišo ye meswa; le 3) phenkgišano go tšwa go bašomi ba tekodišišo ya ditšhelete bao ba hlokago mangwalo a dithuto/bao ba sa tšwago go tsena ka mo intastering ye.
Thutopatlisiso eno e ne e tsibogela pitso ya lefatshe ka bophara ya Mokgatlho wa Boditšhabatšhaba wa Babalatlotlo (IFAC), mokgatlho wa lefatshe o o buelelang porofešene ya bobalatlotlo, ya gore go nne le dipatlisiso tse dingwe mo difemeng tse di potlanana (diSMP). DiSMP tse di thapang palo e e kwa godimo ya babalatlotlo ba porofešenale, di emela bontsi jwa difeme tsa bobalatlotlo mo lefatsheng.
Thulaganyo ya Bosetšhaba ya Tlhabololo ya Aforikaborwa e kaya gore go na le kgonagalo ya gore ditiro tse dintšhwa di tlaa tlhamiwa ka go godisa dikgwebopotlana (diSME). DiSMP, jaaka bagokolodi ba ba ikanngwang ke diSME, di tlamela ka ditirelo tsa botlhokwa tsa porofešenale tse di thusang diSME go nna dikgwebo tse di tsweledisegang, gore di tlhame ditiro tse di tlhokegang mo ikonoming ya selegae. Ditlhokego tsa kgakololo ya kgwebo tsa diSME di fitlhelelwa thata ke diSMP, tse go lebegang di sa tlhaloganye ditlhokego tsa diSME mo go kalo. Go tlhaloganya kamano magareng ga diSMP le diSME go botlhokwa mo porofešeneng ya bobalatlotlo, mo go ba ba dirang dipholisi le mo baruteging.
Thutopatlisiso e ne e batla go tshitshinya letlhomeso go thusa diSMP go tokafatsa ditirelo tse ba di tlamelang diSME, mme seno se lebeletswe ka leitlho la tiori ya kgwebo. Go dirisitswe molebo o o lebelelang katlego ya tiriso go tlamela ka motheo wa filosofi wa thutopatlisiso eno ya maitemogelo, e e neng e ikaegile thata ka kelotlhoko le tlhotlhomiso, ka ntlha ya fa go se na tshedimosetso e e kalo mo setlhogong seno mo dikwalong. Go dirisitswe mokgwa o o tswakantsweng o o akareditseng tshekatsheko ya dikwalo, tshekatsheko ya Tirisano ya Tokololo e e Lebelelang mabaka (IQA), le tokololo ya data ya bobedi. Dikgwetlho tse di thibelang diSMP go tokafatsa ditirelo tse di di tlamelwang diSME di supilwe ka go buisa dikwalo le go tlhotlhomisiwa ka tshekatsheko e e boneng megopolo ya beng/badiri ba diSMP malebana le gore dikgoreletsi tseno di bakwa ke eng, fa ditlhokego tsa diSME di supilwe ka go lokolola data ya bobedi.
Diphitlhelelo tsa go buisa dikwalo, tshekatsheko ya IQA le tokololo ya bobedi di sekasekilwe gore di thuse go tlhama letlhomeso, mme go bonwe dikakgelo go tswa mo go beng/badiri ba diSMP malebana le go nna maleba le go felela ga dipolelo tse 55 tse di akareditsweng mo letlhomesong leo. Tiro eno e akgela mo letlotlong la kitso ya borutegi, tiragatso ya diSMP, le tiori ya kgwebo, mme dikarolo tse di supilweng di tshwenya diSMP ke 1) itiriso/botlhale jo e seng jwa tlholego; 2) go lepalepana le melawana le dipeelo tse dintšhwa; le 3) kgaisano go tswa mo babalatlotlong ba ba se nang borutegi/ba bantšhwa mo indasetering.
