Accounting Functions Outsourcing and SMEs: Empirical Evidence from Iran

• मुख्य लेखकों: Kamyabi, Yahya (लेखक), Susela Devi S (लेखक)
• स्वरूप: पुस्तक
• प्रकाशित: Faculty of Business Management, UiTM Terengganu, 2011.
• विषय: Article; PeerReviewed
• ऑनलाइन पहुंच: 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...