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The Relationship between Accountancy Expertise and Business Performance

A Review of the Literature
IFAC
| Surveys & Reports
978-1-60815-285-8
English

Accountants in both public practice and industry play a crucial role in an organization’s success. But assessing, or even quantifying, that role is a complex endeavor. Understanding the relationship between using accountancy expertise and business performance requires consideration of what accountancy expertise entails and consideration of a wide range of performance measures.

Working with researchers at the Bucharest University of Economic Studies, IFAC conducted a literature review to assess this relationship. This report summarizes and discusses the findings of more than 90 academic research papers on the relationship between accessing accountancy expertise and business performance to gain insight.

A Key Findings report focused on the main insights is also available.

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