Samenvatting

We examined scholarly and practitioner work to identify a definition of governance relevant to the small business enterprise. In addition, we reviewed growth articles to identify frequently used growth indicators and make inferences to governance literature. In order to ensure that these terms and variables are embedded in practice we examined 12 cases of Dutch SME firms in the process of growth using a textual analysis methodology. In addition, we interviewed 15 accountants/advisors on their experiences with Dutch SME firms as their clients. The combination of a thorough literature review with the collected surveys and interviews from two independent sources (SME owners/managers and SME accountants/advisors) allows us to triangulate data. We provide a tentative framework identifying nine preliminary governance categories.