This stud)^ examines how SMEs in public accountancy remain competitive, promote and deliver their services. The association among strategic planning, functional diversification (services and markets), methods of promotion and delivery is also exar?zined. These SMEs fuce considerable difficultj~ in overcoming both in-house arzd external barriers in accessing clients requiring non-traditional services (e.g. management consultirzg), arzd clients involved in internntional business (broadly defined). The resiilts show that the proactive, Junctionally diversified, andor internationallj~ oriented firms outpe$orm the reactive, filnctionalljl concentrated, and local rnarket orierztedfirms. The competitive advantage for the former categories is bused on flexible specialisntion such as custornisatiorz of services for specific groiips of clients, speed of deliver)! collaboratiotz with other producer service firms, and specialised skills. These firms iitilise informal networks to pronzote their services with minimal investments in sl~onsorshil~s or media selling. Face-to-face interaction with clients continues to be the preferred mode of service delivery despite the increased adaptutiorz of local area networks and other modes of irzformatiorz technology by the proactive, fiazctionally diversified or internationally oriented firms.
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