ABSTRACT
This research aims to enhance our understanding of how small accounting firms in Norway serve as strategic advisors to their small and medium-sized firm (SME) clients, particularly in the context of digital transformation. Utilising a purposefully selected case study approach, this chapter examines the evolving roles of accounting firms in Norway during two data collection periods: 2013 and 2021–2022. This study categorises the types of advice provided by accountants and aligns these with the varied advisory needs of SMEs across different stages of their business life cycle. The investigation focuses on the role of accountants in providing strategic, non-compliance advice, leveraging both digital tools and interpersonal relationships. By integrating theories from the resource-based view and service-dominant logic, this research reveals how accountants not only respond to but also anticipate the needs of their clients, facilitating tailored business intelligence and strategic guidance. The main contribution of this chapter lies in its detailed analysis of the dynamic interaction between the supply and demand for business advice, emphasising the critical role of accountants in the digital age. These findings highlight the increasing importance of strategic partnerships and the proactive involvement of accountants in improving the competitiveness and growth of their SME clients.
