A total of 353 stores closed during 2012, a rise of 14% from the previous year with card shops, jewellers and travel agents among the most common outlets to stop trading.
Bruce Cartwright, head of business recovery services at PwC in Scotland, said: "While the data is a little disappointing, it is important to acknowledge a number of businesses with closures had anticipated these for some time.
"Retailers generally shared two problems – too many stores and too little multi-channel activity – while some failed to deal with underlying issues, hiding behind light-touch restructuring processes, especially Company Voluntary Arrangements.
"What is pleasantly surprising is the speed at which some of the empty stores have been picked up. Much of this success is down to the economic development teams within local authorities.
"There is room for positivity in 2013. Good businesses with good operating models and good people don't fail."