The role of accountant as HR adviser

Accountants have been identified as a major source of HR advice for small firms. What role do they play here and what resources do they use? How does this role sit alongside their core accounting competences? Methodology In-depth interviews were conducted with 20 small- and medium-sized accountancy practices, which were chosen to reflect size, geographical and professional body criteria. Findings All practices provided advice to small firm clients on HR and employment issues, with a particular emphasis on employment procedures and their legal context. Client trust in their accountant and his or her knowledge of their business were key factors explaining why small firms approached them for advice.