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Accounting Functions Outsourcing and SMEs: Empirical Evidence from Iran

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...

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Main Authors: Kamyabi, Yahya, Susela Devi S
Format: Article
Language:English
Published: Faculty of Business Management, UiTM Terengganu 2011
Online Access:http://ir.uitm.edu.my/id/eprint/14079/1/14079.pdf
http://ir.uitm.edu.my/id/eprint/14079/
http://myjms.mohe.gov.my/index.php/tifej
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spelling my.uitm.ir.140792020-12-02T15:07:13Z http://ir.uitm.edu.my/id/eprint/14079/ Accounting Functions Outsourcing and SMEs: Empirical Evidence from Iran Kamyabi, Yahya Susela Devi S 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. Faculty of Business Management, UiTM Terengganu 2011 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/14079/1/14079.pdf 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 http://myjms.mohe.gov.my/index.php/tifej
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
description 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.
format Article
author Kamyabi, Yahya
Susela Devi S
spellingShingle Kamyabi, Yahya
Susela Devi S
Accounting Functions Outsourcing and SMEs: Empirical Evidence from Iran
author_facet Kamyabi, Yahya
Susela Devi S
author_sort Kamyabi, Yahya
title Accounting Functions Outsourcing and SMEs: Empirical Evidence from Iran
title_short Accounting Functions Outsourcing and SMEs: Empirical Evidence from Iran
title_full Accounting Functions Outsourcing and SMEs: Empirical Evidence from Iran
title_fullStr Accounting Functions Outsourcing and SMEs: Empirical Evidence from Iran
title_full_unstemmed Accounting Functions Outsourcing and SMEs: Empirical Evidence from Iran
title_sort accounting functions outsourcing and smes: empirical evidence from iran
publisher Faculty of Business Management, UiTM Terengganu
publishDate 2011
url http://ir.uitm.edu.my/id/eprint/14079/1/14079.pdf
http://ir.uitm.edu.my/id/eprint/14079/
http://myjms.mohe.gov.my/index.php/tifej
_version_ 1685648468589150208
score 13.211869

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