SME’S Accounting Information in the Eyes of Bank Credit Analyst: Exploration with ZMET Method

Abstract

This study aims to explore and gain an in-depth understanding of the views of bank credit analysts on SME’s accounting information in credit decision making. This study used the ZMET (Zaltman Metaphor Elicitation Technique) method to dig information from nine credit analysts as research participants with a qualitative approach. With ZMET's projective techniques through image metaphors, the study has identified 16 important constructs that describe bank credit analysts' mental models when facing the vagueness of SME’s accounting information in their credit decision-making process. The connection between constructs is described in the consensus map, which explains the four main themes of the study's findings; SME accounting information blur, the use of alternative information, the dual role of credit analysts, and information needs in credit decision-making.