The Journal of Accounting and Management, Vol 7, No 3 (2017)

Corporate Entrepreneurial Climate: An investigation of South African Accounting Small and Medium-sized Enterprises

Rachel Khoza, Darelle Groenewald, Chris Schachtebeck


Government around the world, particularly in emerging economies such as South Africa, have recognised the socio-economic benefits Small and Medium -sized Enterprises (SMEs) hold. Despite this recognition and support, SME failure rates are still unsustainably high. For SMEs to survive, innovation and internal (corporate) entrepreneurship needs to take centre-stage. The purpose of this study is to assess the corporate entrepreneurial climate in South African accounting SMEs. Little empirical research exists in South Africa that addresses the importance of Corporate Entrepreneurship with reference to accounting SMEs.  A quantitative research approach was followed by means of a self-administered questionnaire. A purposive sampling approach yielded 102 responses drawn from the South African Institute of Professional Accountants database. Results indicate that positive support for corporate entrepreneurship exists, with four main dimensions of Corporate Entrepreneurship being evident. Time availability, however, was lacking in the sampled enterprises. This study positively contributes to the body of knowledge in accounting SMEs, particularly around the existence and promotion of Corporate Entrepreneurship. The results of the study can serve as an indicator for South African accounting SMEs, and related industries, in terms of assessing the existence of a corporate entrepreneurship climate.


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