Accounting Functions Outsourcing and SMEs: Empirical Evidence from Iran

• Asıl Yazarlar: Kamyabi, Yahya (Yazar), Susela Devi S (Yazar)
• Materyal Türü: Kitap
• Baskı/Yayın Bilgisi: Faculty of Business Management, UiTM Terengganu, 2011.
• Konular: Article; PeerReviewed
• Online Erişim: Link Metadata

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 outso...