Abstract
Government around the world, particularly in emerging economies such as South Africa,
have recognised the socio-economic benefits Small and Medium -sized Enterprises (SMEs) hold.
Despite this recognition and support, SME failure rates are still unsustainably high. For SMEs to
survive, innovation and internal (corporate) entrepreneurship needs to take centre-stage. The purpose
of this study is to assess the corporate entrepreneurial climate in South African accounting SMEs. Little
empirical research exists in South Africa that addresses the importance of Corporate Entrepreneurship
with reference to accounting SMEs. A quantitative research approach was followed by means of a selfadministered
questionnaire. A purposive sampling approach yielded 102 responses drawn from the
South African Institute of Professional Accountants database. Results indicate that positive support for
corporate entrepreneurship exists, with four main dimensions of Corporate Entrepreneurship being
evident. Time availability, however, was lacking in the sampled enterprises. This study positively
contributes to the body of knowledge in accounting SMEs, particularly around the existence and
promotion of Corporate Entrepreneurship. The results of the study can serve as an indicator for South
African accounting SMEs, and related industries, in terms of assessing the existence of a corporate
entrepreneurship climate.