Accounting Functions Outsourcing and SMEs: Empirical Evidence from Iran

Kamyabi, Yahya and Susela Devi S (2011) Accounting Functions Outsourcing and SMEs: Empirical Evidence from Iran. Terengganu International Finance and Economics Journal (TIFEJ), 1 (1). pp. 1-10. ISSN 2232-0539

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Abstract

The purpose of this paper is to examine the factors that influence the outsourcing of accounting functions in Iranian manufacturing small and medium enterprises (SMEs). Using transaction cost economics (TCE) and resource-based theories, results from a questionnaire survey of 658 SMEs show that outsourcing of accounting functions is positively associated with trust of the SME owner/manager in an external accountant. In addition, the technical competence is positively and significantly related to outsourcing, but firm size was not supported in our sample.

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Item Type: Article
Creators:
Creators
Email
Kamyabi, Yahya
ykamyabi344s@yahoo.com
Susela Devi S
UNSPECIFIED
Divisions: Universiti Teknologi MARA, Terengganu > Dungun Campus > Faculty of Business and Management
Journal or Publication Title: Terengganu International Finance and Economics Journal (TIFEJ)
UiTM Journal Collections: Others > Terengganu International Finance and Economics Journal (TIFEJ)
ISSN: 2232-0539
Volume: 1
Number: 1
Page Range: pp. 1-10
Official URL: http://myjms.mohe.gov.my/index.php/tifej
Item ID: 14079
Uncontrolled Keywords: Outsourcing, External accountants, SMEs, Resource-based theory (RBT), Transaction cost economics theory (TCE)
URI: https://ir.uitm.edu.my/id/eprint/14079

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14079

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