Purpose – The small accounting practice, despite being the most numerous part of the profession by
number of firms, remains largely under-researched. Part of the reason the small practice category
remains elusive is that researchers find it difficult to precisely define the object to study, and yet,
this may be precisely the reason for studying it. Envisaging how this category is “represented” in
institutionalized settings, constitutes a rich agenda for future research as it allows the small
practitioner world to be connected to the issue of intra-professional segmentation. The paper aims to
discuss these issues.