Business Structure Selection: A mixed methods approach

A challenge in conducting research is ensuring the validity and integrity of the results reported. This can be extremely problematic when dealing with sensitive topics, such as tax planning, and self‑reported measures. This article describes a mixed methods approach, underpinning unique research into the underlying choice of business structures recommended by Australian advisors to clients operating small and medium enterprises (SMEs). The article details a multifaceted research approach, which was implemented in light of concerns that tax might be driving this choice, and that there might be a tendency for self‑reported actions to obscure the real reasons for this business structure choice. Prior research in this area has had several methodological limitations which this study sought to address. In this approach, we can have more certainty about the integrity of business structural choice and the underlying reasons.