Eleven questions in the second questionnaire are answered by the in-house accounting professionals in
SMEs. The first question is about the number of employees in each SME. The responses show an average
employee number of 108, which is quite representative for SMEs. The next six questions ask the respondents to
identify what sources have been used for business planning, advice or service in the last year. The average
percentage of SMEs using each source is calculated based on their responses. The results are summarized in Table
2.