Table 1

The list of references for the measures

ConstructReference(s)
Family involvement in managementKim and Gao (2013) 
The use of external accountant for advising tasksBerry et al. (2006) 
The use of internal accountant for basic tasksEveraert et al. (2010) 
SME performanceDess and Robinson (1984) 
The perceived competency of external accountant in basic accounting tasks and in advising tasksGooderham et al. (2004) 

Note(s): Survey items are provided in the  Appendix

Source(s): Table created by authors

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