Diversification and entrepreneurial intention: The role of relatedness in italian small and medium Accounting practices

This article examines the role of product relatedness on entrepreneurial intention to diversify. In order to better understand the interaction between personal and organizational forces, our study aims to identify and analyze which variables improve entrepreneur's perception of opportunities and consequently their exploitation. Utilizing a sample of 750 Small and Medium Accounting Practices (SMPs) in Northeast Italy, our findings indicate that diversification relatedness calls different causes. The role of desirability, feasibility as well as age, education, and prior diversification experience all impact entrepreneurial intention but their impact depends on the level of relatedness.