Dynamic Capabilities in Small Firms: The Role of Practicing Accountants in Southern Africa

The dramatic social changes have resulted in the need for SMMEs in South Africa to have dynamic capability and agile structures. However, due to the cost of hiring full time professional managers, certified public accountants or practicing accountants are required to fill this gap by offering dynamic capability and agility advisory services to their clients such as small firms so that they will be able to sense, seize opportunities and transform or reconfigure their products and service offering to remain viable and competitive in the fast-changing technological era.