The support provided by the chartered accountant for small businesses to prevent them from business failure

Résumé 0

Research in management science has shown little interest in the support provided by chartered accountants to Very Small Enterprises (VSEs), particularly in the context of the risk of failure. Most research has also focused on a predictive rather than preventive approach to the risk of failure. The aim of this article is to study how chartered accountants support very small businesses in their efforts to prevent the risk of bankruptcy. Our research methodology is based on twelve interviews with chartered accountants and VSEs supported by chartered accountants. This enabled us to propose a support methodology based on the use of a management tool: the dashboard. The chartered accountant will use this management tool to make the VSE aware of its difficulties and enable it to take steps to avoid bankruptcy.