This research report explores the relationship between small and medium-sized enterprises (SMEs), banks, and accountants. The study focuses on the banking structure and characteristics, the role of the accounting profession, and the challenges faced by SMEs in accessing finance. The research method used in the study includes interviews with SMEs, banks, and accountants in Spain, Germany, the USA, and Hong Kong. The report concludes that SMEs face significant challenges in accessing finance, and external accountants can play a crucial role in advising and supporting them. The report recommends further research in this area.
