2Accounting, management services by the professional accountants to small and medium enterprises (SMEs)_ Empirical evidence from ASEAN Survey

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8/16/2021 Accounting, management services by the professional accountants to small and medium enterprises (SMEs): Empirical evidence fro…

Accounting, management services by the professional accountants to small and


medium enterprises (SMEs): Empirical evidence from ASEAN

2. Section B

5. Please specify your agreement or disagreement on the


following challenges experienced by SMEs in ASEANs
regions. Please write N/A if any items are not applicable to
you.
Strongly Strongly
disagree Disagree Neutral Agree agree N/A

1. Access to banks’
finance

2. Management and
strategic skills for
growth

3. Skilled human
capital

4. Marketing and
communications

5. New technology

6. Financial literacy
and resource
allocation decision

7. Customer
demands and market
competition

8. Government policy

9. Creating networks
and market
connectivity

10. Innovation and


creativity

6. Please specify the key areas of Accounting and


management services an SME in ASEANs regions require in

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8/16/2021 Accounting, management services by the professional accountants to small and medium enterprises (SMEs): Empirical evidence fro…

future. Please mention your preference by ranking the


following areas by putting numbers (e.g., 1, 2, 3…..). Please
rank all that applies.
Audit and assurance services N/A

Business advisory N/A

Tax and taxation planning N/A

Financial planning N/A

Legal issues and valuation N/A

Cloud accounting N/A

IFRS adoption N/A

Lobbying and communication N/A

Performance measurement and budgetary control N/A

Others (Please write) N/A

7. We are interested to know types of services your firms


have provided to your SME clients in the past years. Please
specify the types of services your firms provided for
SME clients. Please select all that applies.
Never Rarely Sometimes Very often Always
provided provided provided provided provided N/A

1. Taxation, Goods
and service taxes
(GST)/ VAT and
Superannuation

2. Book keeping
services

3. Budget
preparation, cash
flow forecasting,
financial planning

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8/16/2021 Accounting, management services by the professional accountants to small and medium enterprises (SMEs): Empirical evidence fro…

Never Rarely Sometimes Very often Always


provided provided provided provided provided N/A

4. Environment,
health and workplace
safety

5. Human capital
development and
training

6. Payroll

7. External auditing
and assurance

8. Financial reporting
and compliance

9. Business valuation

10.Other
management and
consulting services

8. Refer to the (question-8), within the biggest growth areas


in terms of management services in the SME sector of
ASEAN regions, what types of organisations most of
your clients belong to? Please answer ranking the
following areas by putting numbers (e.g., 1, 2, 3…..).
Small

Micro

Medium

Large

Other (please specify)

2/5 40%

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