...Martin Perry; Alan Coetzer Purpose Through the dual analysis of small business‐owner relations with their banks and accountants, this paper aims to address conflicting interpretations of how small business owners may optimise their banking relationships. Design/methodology/approach Site visits...

.... Findings The degree of use of a range of external advice was positively related to the growth rate of the SME. In common with most previous research, the most sought‐after advisers were external accountants and network contacts. Academic advice was sought very rarely. This study extends previous research...