Even if the spouse is working full or part-time in the business, the primary owner usually retains primary responsibility for the functions of the business, or to a lesser extent, shares responsibility with the spouse. The only area where the spouse is more likely to have primary responsibility instead of sharing it with the primary owner is in accounting and finance (27 percent of spouses have sole control; 22 percent share), but it is still more likely the owner has primary responsibility (49 percent). The following discussion presents the latest findings and trends on the SBSI, growth.