This study examines whether eliciting self-evaluations increases or decreases the propensity of a productive agent to retaliate against an employer for paying compensation that the agent perceives to be too low for the work performed. Specifically, I consider a setting in which a principal knows more about the agent’s production than even the agent can observe. In such a setting, an agent might perceive that s/he is being underpaid if the principal pays less than the agent believes s/he deserves, especially if the agent is overconfident about his/her own productive ability. Such an agent could take retaliatory actions against the principal that would be costly to both parties. Self-evaluations could mitigate such tendencies if they result in compensation that is more aligned with agent self-perceptions. Alternatively, self-evaluations could worsen such tendencies if they reinforce the perceived inequity of compensation that does not match agent self-perceptions. I present experimental evidence from comparing a control condition without self-evaluations to three different forms of self-evaluation reports, finding evidence consistent with the premise that self-evaluations increase retaliatory actions and lower welfare. My findings show a cost to self-evaluations that thus far has not been sufficiently considered in the literature. / text

The two problems which motivate this research concern the role of managerial accounting information in performance evaluation. The first problem is that the processing of accounting information by individual managers may deviate from a normative (Bayesian) pattern. Second, managers' use of accounting information in performance appraisal may contribute to conflict between superiors and subordinates. In this research, I applied the contrast-inertia model (C-IM) and attribution theory (AT) to predict how accounting information affects managers' beliefs about the causes for observed performance. The C-IM describes how new evidence is incorporated into opinions. Application of the C-IM leads to the prediction that information order may influence managers' opinions. Attribution theory is concerned with how people use information to assign causality, especially for success or failure. Together, the C-IM and AT imply that causal beliefs of superiors and subordinates diverge when they assimilate accounting information. Three experiments were performed with manufacturing managers as subjects. Most of the subjects were middle-level production managers from Texas manufacturing plants. The subjects used accounting information in revising their beliefs about causes for performance problems. In the experiments, the manipulated factors were the order of information, subject role (superior or subordinate), and the position of different types of information. The experimental results were analyzed by repeated measures analyses of variance, in which the dependent variable was an opinion or the change in an opinion over a series of evidence items. The experimental results indicate that the order of mixed positive and negative information affects beliefs in performance evaluation. For mixed evidence, there was significant divergence of opinions between superiors and subordinates. The results provide little evidence that superior and subordinate roles bias the belief updating process. The experiments show that belief revision in performance evaluation deviates from the normative standard, and that the use of accounting information may cause divergence of opinions between superiors and subordinates.

[pt] Os sistemas gerenciais contábeis nas Empresas são instrumentos essenciais aos administradores para produzir informações valiosas voltadas a tomadas de decisões. Um sistema de custeio que vem sendo muito estudado nos últimos anos é o Sistema de Custeio ABC (Activity Based Costing), que exige melhor nível de controle interno e responde com maior acurácia às necessidades de empresas de alta eficiência. Dentro desse contexto, o presente estudo pretende aplicar o sistema de custeio ABC, através de uma abordagem matemática voltada para organizações complexas, onde existem interações de transferência de custos entre atividades exercidas pelos Departamentos Internos. Para testar a adequação da abordagem nessas organizações, realizouse um Estudo de Caso em uma Companhia Seguradora com uma simulação de cálculo em Microsoft Excel. Como resultado do trabalho conseguiu-se mensurar com melhor grau de acurácia e exatidão os custos das atividades internas da Seguradora. Foram estudadas também formas de se balancear o equilíbrio entre os controles necessários ao Sistema e os custos que eles geram para a Empresa, através de algumas flexibilidades de desenho. / [en] The Companies management accounting systems are essential tools to produce valuable information for decision makers. In recent years the ABC (Activity Based Costing) has been a very studied costing system. It improves the internal controls and provides greater precision to the necessities of high efficiency companies. In this context, the present study intends to apply the ABC through a Mathematical Practical Approach for Complex Organizational Structures where exists interactions of cost transferences between activities produced by its Internal Departments. To test the approaching adequacy in these organizations, it was done a Case Study in a Insurance Company with a Microsoft Excel simulation. As a result it was measured the costs of the Insurance Company internal activities with exactness and precision. Also, it was studied ways to establish the optimum relation between necessary controls to the system and the costs that they generate for the Company, through some assembling flexibilities.

Para assegurar o alcance de seus objetivos, as organizações utilizam sistemas de controle gerencial (SCG), os quais podem ser analisados sob duas dimensões distintas. A primeira é a dimensão desenho, que compreende as características de configuração técnica dos SCG. A segunda é a dimensão uso, que representa as diferentes finalidades de aplicação dos SCG nas organizações. Além disso, o escopo de análise pode considerar o conjunto de SCG ou apenas parte dele. Pode-se afirmar que as pesquisas sobre SCG têm se caracterizado por uma abordagem reducionista em relação à dimensão analisada e, também, em relação ao escopo de controles considerados na análise. O objetivo desta pesquisa é analisar o conjunto de SCG, em suas dimensões desenho e uso, e identificar sua contribuição para a formação e implementação da estratégia organizacional. Para tanto, realizou-se um estudo de caso em uma instituição de ensino superior brasileira, explorando aspectos relevantes da configuração e uso dos SCG. Concluiu-se que as principais contribuições dos SCG para a formação e implementação da estratégia organizacional são: (i) direcionar a formação da estratégia organizacional; (ii) comunicar diretrizes, propósitos e prioridades; (iii) definir limites de atuação da organização e de seus membros; (iv) monitorar realização de planos e (v) estimular a aprendizagem organizacional. Constataram-se, como resultado da pesquisa, características dos SCG que prejudicam o estímulo à aprendizagem organizacional: (i) o desconhecimento ou invalidação dos critérios de mensuração pelos gestores; (ii) a fraca conexão entre controles cibernéticos e controles de planejamento; (iii) a ausência de uma visão integrada dos resultados apontados pelos diferentes SCG; (iv) a falta de articulação dos SCG com informações tipo feed-forward com outros SCG e (v) o uso interativo com foco exclusivo em aspectos internos à organização. O aperfeiçoamento desses aspectos pode proporcionar melhor aproveitamento dos benefícios do SCG e aperfeiçoar o modelo de gestão. Este trabalho não contemplou controles de remuneração e recompensa, nem controles informais, de maneira que se recomenda, como oportunidade de pesquisa futura, incluir esses controles na análise da configuração e uso dos SCG nas organizações. Assim, espera-se que os resultados deste trabalho contribuam para o desenvolvimento da teoria sobre SCG e, também, para maior efetividade de seu uso nas organizações, provendo elementos relevantes para uma melhor compreensão de sua influência na formação e implementação da estratégia organizacional. / In order to ensure the achievement of its objectives, the organizations use management control systems (MCS), which can be analyzed by two different dimensions. The first is the design dimension, which comprises the features of the MCSs technical configuration. The second is the use dimension, which represents the different purposes of MCSs application in the organizations. Moreover, the scope of analysis can consider the set of MCS or just a part of it. In general, the research on MCS has been characterized by a reductionist approach regarding the dimension analyzed, and also regarding the scope of controls considered in the analysis. The objective of this research is to examine the MCS package, in its design and use dimensions, and identify its contribution to the formation and implementation of organizational strategy. This way, it was carried out a case study in a Brazilian higher education institution, exploring relevant aspects of configuration and use of MCS. It was concluded that the main contributions of MCS to the formation and implementation of organizational strategy are: (i) guide the formation of organizational strategy; (ii) communicate guidelines, goals and priorities; (iii) define the domain of organizational activities and organizational members; (iv) monitor the achievement of plans; and (v) stimulate the organizational learning. In addition, as findings of this research, it was concluded that the features of the MCS that undermine the incentive to organizational learning: (i) the ignorance or invalidation of the measurement criteria by managers; (ii) the weak connection between cybernetic controls and planning controls; (iii) the lack of an integrative view of the results indicated by different MCS; (iv) the lack of articulation between MCS with feed-forward information and others MCS; and (v) the interactive use with exclusive focus on internal aspects of organization. The improvements of these issues may support better usage of the MCS and provide additional benefits from management model. This study did not contemplate reward and compensation controls, neither informal controls, so it is recommended, as an opportunity of future research, include these controls in the analysis of MCS design an use in the organizations. Therefore, it is expected that the results of this study contribute to the development of MCS theory, likewise to a greater effectiveness of MCS use in the organizations, providing relevant information to a better understanding of its influence in formation and implementation of organizational strategy.

In response to the release of one of its Public Company Accounting Oversight Board (PCAOB or Board) inspection reports, Deloitte notes that “[p]rofessional judgments of reasonable and highly competent people may differ as to the nature and extent of necessary auditing procedures, conclusions reached and required documentation” (PCAOB, 2008, 30). Other responses to PCAOB findings echo this sentiment. Stakeholders need to understand causes of differences between experts’ professional judgments to effectively utilize PCAOB inspection findings and firms’ responses to those findings. This study uses Social Identity Theory to explore whether role identity as an audit partner, internal reviewer, or PCAOB inspector, influences an expert’s judgments in an ambiguous decision environment. I find that professional judgments do not differ based on professional identity. This study also examines whether the presence or absence of outcome knowledge explains judgment differences among auditing experts. Consistent with prior research, e.g. Peecher & Piercey, 2008, outcome knowledge does affect experts’ professional judgment. I also find that experts’ level of organizational identification and membership esteem impacts professional judgment. / Includes bibliography. / Dissertation (Ph.D.)--Florida Atlantic University, 2014. / FAU Electronic Theses and Dissertations Collection

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2016-11-16T13:42:21Z No. of bitstreams: 2 Wagner Simpl??cio Franco.pdf: 837834 bytes, checksum: c8de4292483c714c803a4701eabd5358 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2016-11-16T13:42:21Z (GMT). No. of bitstreams: 2 Wagner Simpl??cio Franco.pdf: 837834 bytes, checksum: c8de4292483c714c803a4701eabd5358 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2016-08-31 / This work aims to study the listed companies with intensive technology, where in recent years the sector of services in technology, increased significantly with the expansion of the internet , investments in applications , strong sales of tablets and mobiles , producing real values in their results. In previous works of intellectual capital and the concepts defined by the accounting standards " CPCs" have the proposed variables such as Number of Customers, investments in technology , software license fee , etc. To be assessed in greater depth, of what is the relevance in evaluating companies . Getting relate these concepts to profitability indicators, operational performance and market value and accounting is the challenge of this work. / Este trabalho tem como objetivo estudar as companhias de capital aberto com uso intensivo de tecnologia, onde, nos ??ltimos anos, o setor de presta????o de servi??os em tecnologia cresceu de forma significativa com a amplia????o da internet, os investimentos em aplicativos, as fortes vendas dos tablets e mobiles, produzindo valores reais nos seus resultados. Em trabalhos anteriores de capital intelectual e nos conceitos definidos pelas normas cont??beis ???CPCs???, temos a proposta de vari??veis??? como Quantidade de Clientes, Investimentos em tecnologia, taxa de licen??a de software, etc. ??? para serem avaliadas com maior profundidade, verificando qual sua relev??ncia numa avalia????o de empresas. Conseguir relacionar estes conceitos com indicadores de rentabilidade, performance operacional e valor de mercado e cont??bil ?? o desafio deste trabalho.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2016-12-02T21:48:13Z No. of bitstreams: 2 Vlademir Betaressi.pdf: 1019882 bytes, checksum: 7be2d1171569df7c08af89e64bf47c6f (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2016-12-02T21:48:13Z (GMT). No. of bitstreams: 2 Vlademir Betaressi.pdf: 1019882 bytes, checksum: 7be2d1171569df7c08af89e64bf47c6f (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2016-09-05 / The isomorphism approach assumes that organizations respond in similar ways to other organizations when these are adjusted to a particular environment. The Comptroller, in the current economic context, plays the role of generating information in order to tailor this information to the company profile and managers that it will use in business management. The speed of business together with the competitiveness between companies makes assignments and controllership practices to grow, in a relevant way, in organizations. The research proposed in this study aimed to analyze the evidence of isomorphism in Controllership practices in companies in the private concessionaires segment of public water and sewage services. This segment has different characteristics from the others, with a strong regulation of their activities, their main duties and responsibilities are clearly defined in the contract and need to follow to the letter these settings to be avoided contractual disputes that may lead to the maximum penalty of suspension of the contract . These rights and obligations are, for example, the definition of the tariff value, the value of investments, the percentage of return on investments, all of which impact significantly on the dealership's management, making the performance of the more relevant controllership within these organizations. The methodology consists of a descriptive research with a qualitative approach, whose data were collected through interviews with semi-structured. The interviews were carried out with the responsible for the financial department of two major business groups, industry-leading group of construction and holders of various assets in the utilities sector, among these, in the sanitation sector, specifically water and sewage, which also have expression of participation of these assets. The research identified as finding evidence of coercive isomorphism, caused primarily by pressures of the concession agreement and the holding of these utilities. Also identified evidence of mimetic isomorphism, the controllership practices of dealers and their structures and, finally, noted the normative isomorphism in only one of the companies searched. It was concluded that there is evidence of three types of isomorphism in the practices of controlling the private concessionaires of public water and sewage services, and these aren't related to each other or are independent. / A abordagem do isomorfismo pressup??e que as organiza????es respondam de maneiras similares a outras organiza????es, quando essas est??o ajustadas a um determinado ambiente. A Controladoria, dentro do contexto econ??mico atual, exerce o papel de geradora de informa????o, de maneira a adequar tal informa????o ao perfil da empresa e dos gestores que dela far??o uso na gest??o dos neg??cios. A velocidade dos neg??cios aliada ?? competitividade entre as empresas faz com que as atribui????es e pr??ticas de controladoria cres??am, de modo relevante, nas organiza????es. A pesquisa proposta neste estudo objetivou analisar as evid??ncias do isomorfismo nas pr??ticas de Controladoria nas empresas do segmento de concession??rias privadas de servi??os p??blicos de ??gua e esgoto. Esse segmento possui caracter??sticas diferenciadas dos demais, apresentando uma forte regulamenta????o de suas atividades, seus principais direitos e responsabilidades s??o claramente definidos em contrato e necessitam seguir ?? risca essas defini????es para que sejam evitados lit??gios contratuais que podem levar at?? ?? penalidade m??xima de suspens??o do contrato. Entre esses direitos e obriga????es est??o, por exemplo, a defini????o do valor da tarifa, os valores dos investimentos, os percentuais de retorno do investimentos, aspectos que impactam significativamente na gest??o da concession??ria, tornando a atua????o da controladoria ainda mais relevante dentro dessas organiza????es. A metodologia utilizada consiste em uma pesquisa descritiva com abordagem qualitativa, cujos dados foram coletados por meio de entrevistas com roteiro semiestruturado e an??lise documental. As entrevistas foram aplicadas junto aos respons??veis pela controladoria de dois grandes grupos empresariais, grupos l??deres do segmento da constru????o civil e detentores de diversos ativos no segmento de concession??rias, entre esses, no segmento de saneamento, especificamente ??gua e esgoto, no qual tamb??m possuem express??o de participa????o desses ativos. A pesquisa identificou como achado evid??ncias do isomorfismo coercitivo, ocasionado basicamente por press??es do contrato de concess??o e pela holding dessas concession??rias. Identificou, tamb??m, evid??ncias do isomorfismo mim??tico, nas pr??ticas de controladoria das concession??rias e nas suas estruturas e, por fim, observou o isomorfismo normativo em apenas uma das empresas pesquisada. Concluiu-se que existem evid??ncias dos tr??s tipos de isomorfismo nas pr??ticas de controladoria das concession??rias privadas de servi??os p??blicos de ??gua e esgoto, sendo que esses n??o est??o relacionados entre si ou s??o independentes.

Observa-se, nos últimos anos, na literatura internacional, um aumento da publicação de trabalhos que discutem o ensino da contabilidade e a sua relação com o mercado de trabalho. Nacionalmente observam-se ainda estudos isolados sobre o ensino da contabilidade, com pouca ou nenhuma avaliação da comparação entre mercado e academia, mais raro ainda são trabalhos que fazem esta avaliação especificamente sobre a Contabilidade Gerencial. A Contabilidade Gerencial atua com o objetivo de apoiar os gestores, em seu processo de tomada de decisão, e vem tendo, ao longo dos anos, diversas críticas sobre seu papel e sobre suas atividades. Assim este trabalho buscou observar a Contabilidade Gerencial no Brasil, sob enfoque do ensino e do mercado de trabalho, a partir de dois enfoques: ensino e avaliação de importância por profissionais e docentes. O primeiro enfoque foi uma avaliação das grades curriculares, do curso de ciências contábeis de 82 IESs que indicam que os conteúdos relacionados à Contabilidade Gerencial representam 12,5% da carga total de aula dos cursos, e as principais disciplinas ofertadas são: contabilidade de custos, contabilidade gerencial, orçamento empresarial, controladoria, e sistemas de informações gerenciais. O segundo enfoque se deu sob uma pesquisa de campo, por meio de um questionário aplicado a docentes e profissionais de mercado, que foi baseada em 19 trabalhos nacionais e internacionais que abordavam de forma isolada, as atividades de trabalho ligadas à Contabilidade Gerencial, os artefatos utilizados para seu desenvolvimento e as competências necessárias aos profissionais para desenvolver estas atividades e trabalharem estes artefatos. O questionário desenvolvido teve 19 tarefas, 15 artefatos e 17 competências, na qual docentes e profissionais deveriam avaliar o grau de importância deles. Foram coletadas 108 pesquisas de docentes de 44 IESs públicas e privadas de todas as regiões do país, com boas avaliações do antigo Provão e do atual ENADE. A amostra de profissionais foi elaborada a partir de redes sociais, e obtiveram-se respostas de 212 profissionais, de diferentes níveis hierárquicos, e com atividades centradas na área financeira e de controladoria. Estes profissionais também eram de todas as regiões do país, porém com maior concentração no estado de São Paulo. Os dados foram analisados sob dois enfoques, o primeiro de validação da existência ou não de igualdade de avaliação entre profissionais e docentes, em cada uma das variáveis analisadas, a partir do cálculo da inferência de proporções e da análise do qui-quadrado, esta análise demonstrou haver diferenças de avaliação em 10 das 19 atividades, em 7 dos 14 artefatos, e em apenas uma das 17 competências listadas. O segundo enfoque foi o desenvolvimento de um ranking comparativo de importância entre docentes e profissionais para cada uma das atividades, dos artefatos e das competências. Nesse ranking as principais diferenças foram observadas nas atividades e nos artefatos, principalmente pela maior valorização dos docentes a atividades relacionadas a artefatos mais contemporâneos, e de uma valorização superior entre profissionais de atividades voltadas para as operações contábeis e de controles financeiros. Os resultados indicam a necessidade da compreensão das diferenças encontradas que poderiam ser efetuadas a partir de análises mais aprofundadas, tanto em empresas e IESs nacionais como internacionais. / In recent years, the increase of papers discussing the accounting teaching and its relation to the practical application on the market has been seen in international literature. In Brazil there are some isolated studies with little or no evaluation on comparison between the market and academia, even rarer are works that make this assessment specifically on Management Accounting. The Management Accounting works with the aim of supporting managers in their decision-making process, and over the years has been having many critics about its role and about its activities. Thus, this thesis had the aim to observe the Management Accounting in Brazil, focus on education and practice on the market from two perspectives: the teaching and importance evaluation of professionals and professors. The first approach was an evaluation of curricula in 82 Accounting courses on high education level indicating that the contents related to management accounting 12.5% of the total burden of tuition courses and the main courses offered are: cost accounting, managerial accounting, business budget, controlling, and management information systems. The second one was a survey methodology applied to professors and professionals based on 19 nationals and internationals papers that treated the activities connected to management accounting, the artifacts used to its development and the required competences to the professionals to develop and work these activities in an isolated manner. The questionnaire developed to the survey contained 19 tasks, 15 artifacts and 17 competences, in which professors and professionals should evaluate their importance level. It resulted in 108 professors responses from 44 High Education Institutions, privates and publics, all over Brazil, with good evaluation on MEC tests. The professional sample was designed through social nets and there were 212 professionals responses from different hierarchy levels and working on controlling and financial areas. Theses professionals also were from different regions in Brazil, although the most were from São Paulo State. The data was analyzed under two approaches, the first one on the validation of the existence or not of equal assessment among professionals and teachers, in each variable analyzed from the calculus of proportions inference and analysis of chi-square. This analysis demonstrated that the differences of evaluation in 10 of 19 activities in 7 of the 14 artifacts, and in only one of 17 competences listed. The second approach was the development of a comparative ranking of importance among professors and professionals for each of the activities, artifacts and competences. The main differences observed on this ranking were the activities and artifacts, mainly for the higher valuation of the professors about the activities related to the contemporary artifacts and of the professionals about the accounting operations and financial controls. The results indicate the need of understanding the differences that could be made in further analysis, both in enterprises and Higher Education Institutions both national and international.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2017-12-22T13:38:46Z No. of bitstreams: 2 Leonardo Silva Tavares.pdf: 1017921 bytes, checksum: 39434e72a05b2313c2758b599a1cdd34 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-12-22T13:38:46Z (GMT). No. of bitstreams: 2 Leonardo Silva Tavares.pdf: 1017921 bytes, checksum: 39434e72a05b2313c2758b599a1cdd34 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2017-08-19 / We live in a new time, the social, environmental and sustainability issues point to the emergence of new social and economic values, which impact on the habits and routines of people and organizations. Projects must observe the social, environmental, sustainability issues, among others, as a way of seeking legitimacy in the environment where they are installed. Consequently, the implementation of a new management accounting system can reflect the existing habits and routines in the organization and their relationship with internal and external environment. The objective of this research is to investigate and identify the deployment environment and the use of managerial accounting information changed the habits and routines of managing projects in a reforestation company SYZ, through an exploratory case study with research by questionnaire, interview and observation. We sought in Institutional Theory, Project Management and Management Accounting rationales and theoretical support, the study should contribute to the research process in the context of innovation, the effects of institutionalization on management accounting and management process of reforestation projects. It was concluded that the habits and routines of decision making were impacted by the new model of management accounting, although they have not yet been institutionalized. / Vive-se um novo tempo, as quest??es sociais, ambientais e de sustentabilidade sinalizam para o surgimento de novos valores sociais e econ??micos, que impactam nos h??bitos e rotinas das pessoas e organiza????es. Os projetos devem observar as quest??es sociais, ambientais, sustentabilidade, entre outras, como forma de buscar legitimidade no ambiente onde est??o instalados. Consequentemente, a implanta????o de um novo sistema de contabilidade gerencial poder?? refletir nos h??bitos e rotinas existentes na organiza????o e em sua rela????o com o ambiente interno e externo O objetivo desta pesquisa ?? investigar e identificar se a implanta????o e o uso da informa????o cont??bil gerencial alterou os h??bitos e rotinas da gest??o dos projetos de reflorestamentos numa empresa SYZ, por meio de um estudo de caso explorat??rio com investiga????o por question??rio, entrevista e observa????o. Buscou-se na Teoria Institucional, Gest??o de Projetos e na Contabilidade Gerencial a fundamenta????o e suporte te??rico, devendo o estudo contribuir no processo de investiga????o sob o contexto da inova????o, dos efeitos da institucionaliza????o na contabilidade gerencial e no processo de gest??o de projetos de reflorestamento. Concluiu-se que os h??bitos e rotinas do processo decis??rio foram impactadas pelo novo modelo de contabilidade gerencial, embora ainda n??o tenham sido institucionalizados.

Small businesses support local economies by creating jobs and providing products and services, yet 50% of them fail within 5 years and only 30% of them survive for 10 years or more. The purpose of this qualitative explanatory case study was to explore how bookkeeping strategies helped 1 small business owner to sustain business growth over time. The sample was comprised of 1 small business owner who has been in business at least 5 years, experienced success, and achieved sustainability in Wake County, North Carolina. Systems theory served as the conceptual framework for this study. The data were collected through a semistructured interview and review of company documents. Transcript review and member checking were completed to strengthen credibility and trustworthiness. Based on methodological triangulation of the data sources collected, 3 themes emerged: the accountant as an advisor, the accounting system and processes, and the relationship between owner and accountant and between accountant and employees. The findings from this study may contribute to social change by providing insights and strategies for small business owners, accountants, and academics to rethink how to approach business. Accountants with advisory and management accounting skills could benefit small business owners. Future accounting students could prepare to help small business owners by gaining advisory and management accounting skills. The data from this study may contribute to the success of small business owners' growth, sustainability, and prosperity and, subsequently, benefit their local economies.