Staff View: Accounting function outsourcing among Iranian SMEs and its impact on firm performance / Yahya Kamyabi

Accounting function outsourcing among Iranian SMEs and its impact on firm performance / Yahya Kamyabi

The primary objective of this study is to examine the factors affecting accounting function outsourcing and the impact of such outsourcing on SME performance from perspective of Transaction Cost Economics (TCE) and Resource- Based Views (RBV) in the Iranian context. Seven important TCE and RBV varia...

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Main Author:	Yahya, Kamyabi
Format:	Thesis
Published:	2012
Subjects:	HF Commerce HF5601 Accounting
Online Access:	http://studentsrepo.um.edu.my/3883/1/1._Title_page%2C_abstract%2C_content.pdf http://studentsrepo.um.edu.my/3883/2/C_1_%26_2_INTRO_%26_OVERVIEW.pdf http://studentsrepo.um.edu.my/3883/3/C_3_LIT_REVIEW.pdf http://studentsrepo.um.edu.my/3883/4/C_4_THEORETICAL_MODEL_AND_HYPOTHESES_DEVELOPMENT.pdf http://studentsrepo.um.edu.my/3883/5/C5_METHODOLOGY_AND_RESEARCH_DESIGN.pdf http://studentsrepo.um.edu.my/3883/6/C_6_%26_7_%26_8_RESULT%2C_ANALYSIS%2C_DISCUSSION%2C_CONCLUSION.pdf http://studentsrepo.um.edu.my/3883/7/REFERENCES.pdf http://studentsrepo.um.edu.my/3883/8/APPENDICES.pdf http://pendeta.um.edu.my/client/default/search/results?qu=Accounting+function+outsourcing+among+Iranian+SMEs+and+its+impact+on+firm+performance&te= http://studentsrepo.um.edu.my/3883/
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spelling	my.um.stud.38832013-09-11T09:20:24Z Accounting function outsourcing among Iranian SMEs and its impact on firm performance / Yahya Kamyabi Yahya, Kamyabi HF Commerce HF5601 Accounting The primary objective of this study is to examine the factors affecting accounting function outsourcing and the impact of such outsourcing on SME performance from perspective of Transaction Cost Economics (TCE) and Resource- Based Views (RBV) in the Iranian context. Seven important TCE and RBV variables (factors) influencing on outsourcing intensity are identified, namely: asset specificity, environmental uncertainty, behavioural uncertainty, frequency, trust, technical competence and degree of competition. More importantly, this study examines the mediating role of accounting function outsourcing. 1750 questionnaires were mailed to Iranian manufacturing SMEs and only 658 usable questionnaires were utilised, representing an effectual response rate of 37.6 percent. Data analysis using structural equation model (SEM) revealed that with the exception of environmental uncertainty and behavioural uncertainty, the five remaining factors (i.e., asset specificity, frequency, trust, technical competence and degree of competition) are significantly associated with accounting function outsourcing intensity. Interestingly, the results show that the accounting function outsourcing intensity is significantly and positively associated with SME performance. Furthermore, whilst the fully mediated model shows outsourcing to be a non-mediator in the links between environmental uncertainty and behavioural uncertainty and firm performance, it is a strong mediator in the case of asset specificity, frequency, trust, technical competence and degree of competition and firm performance links. This study contributes to the body of knowledge of accounting particularly in highlighting the important role of professional accountants in enhancing SME development. As for SME owner-managers, this study confirms the significant factors that influence the decision to outsource the accounting function geared towards achieving higher SME performance. In short, SME owner-managers and accounting practitioners are advanced one step further by the research findings. 2012 Thesis NonPeerReviewed application/pdf http://studentsrepo.um.edu.my/3883/1/1._Title_page%2C_abstract%2C_content.pdf application/pdf http://studentsrepo.um.edu.my/3883/2/C_1_%26_2_INTRO_%26_OVERVIEW.pdf application/pdf http://studentsrepo.um.edu.my/3883/3/C_3_LIT_REVIEW.pdf application/pdf http://studentsrepo.um.edu.my/3883/4/C_4_THEORETICAL_MODEL_AND_HYPOTHESES_DEVELOPMENT.pdf application/pdf http://studentsrepo.um.edu.my/3883/5/C5_METHODOLOGY_AND_RESEARCH_DESIGN.pdf application/pdf http://studentsrepo.um.edu.my/3883/6/C_6_%26_7_%26_8_RESULT%2C_ANALYSIS%2C_DISCUSSION%2C_CONCLUSION.pdf application/pdf http://studentsrepo.um.edu.my/3883/7/REFERENCES.pdf application/pdf http://studentsrepo.um.edu.my/3883/8/APPENDICES.pdf http://pendeta.um.edu.my/client/default/search/results?qu=Accounting+function+outsourcing+among+Iranian+SMEs+and+its+impact+on+firm+performance&te= Yahya, Kamyabi (2012) Accounting function outsourcing among Iranian SMEs and its impact on firm performance / Yahya Kamyabi. PhD thesis, University of Malaya. http://studentsrepo.um.edu.my/3883/
institution	Universiti Malaya
building	UM Library
collection	Institutional Repository
continent	Asia
country	Malaysia
content_provider	Universiti Malaya
content_source	UM Student Repository
url_provider	http://studentsrepo.um.edu.my/
topic	HF Commerce HF5601 Accounting
spellingShingle	HF Commerce HF5601 Accounting Yahya, Kamyabi Accounting function outsourcing among Iranian SMEs and its impact on firm performance / Yahya Kamyabi
description	The primary objective of this study is to examine the factors affecting accounting function outsourcing and the impact of such outsourcing on SME performance from perspective of Transaction Cost Economics (TCE) and Resource- Based Views (RBV) in the Iranian context. Seven important TCE and RBV variables (factors) influencing on outsourcing intensity are identified, namely: asset specificity, environmental uncertainty, behavioural uncertainty, frequency, trust, technical competence and degree of competition. More importantly, this study examines the mediating role of accounting function outsourcing. 1750 questionnaires were mailed to Iranian manufacturing SMEs and only 658 usable questionnaires were utilised, representing an effectual response rate of 37.6 percent. Data analysis using structural equation model (SEM) revealed that with the exception of environmental uncertainty and behavioural uncertainty, the five remaining factors (i.e., asset specificity, frequency, trust, technical competence and degree of competition) are significantly associated with accounting function outsourcing intensity. Interestingly, the results show that the accounting function outsourcing intensity is significantly and positively associated with SME performance. Furthermore, whilst the fully mediated model shows outsourcing to be a non-mediator in the links between environmental uncertainty and behavioural uncertainty and firm performance, it is a strong mediator in the case of asset specificity, frequency, trust, technical competence and degree of competition and firm performance links. This study contributes to the body of knowledge of accounting particularly in highlighting the important role of professional accountants in enhancing SME development. As for SME owner-managers, this study confirms the significant factors that influence the decision to outsource the accounting function geared towards achieving higher SME performance. In short, SME owner-managers and accounting practitioners are advanced one step further by the research findings.
format	Thesis
author	Yahya, Kamyabi
author_facet	Yahya, Kamyabi
author_sort	Yahya, Kamyabi
title	Accounting function outsourcing among Iranian SMEs and its impact on firm performance / Yahya Kamyabi
title_short	Accounting function outsourcing among Iranian SMEs and its impact on firm performance / Yahya Kamyabi
title_full	Accounting function outsourcing among Iranian SMEs and its impact on firm performance / Yahya Kamyabi
title_fullStr	Accounting function outsourcing among Iranian SMEs and its impact on firm performance / Yahya Kamyabi
title_full_unstemmed	Accounting function outsourcing among Iranian SMEs and its impact on firm performance / Yahya Kamyabi
title_sort	accounting function outsourcing among iranian smes and its impact on firm performance / yahya kamyabi
publishDate	2012
url	http://studentsrepo.um.edu.my/3883/1/1._Title_page%2C_abstract%2C_content.pdf http://studentsrepo.um.edu.my/3883/2/C_1_%26_2_INTRO_%26_OVERVIEW.pdf http://studentsrepo.um.edu.my/3883/3/C_3_LIT_REVIEW.pdf http://studentsrepo.um.edu.my/3883/4/C_4_THEORETICAL_MODEL_AND_HYPOTHESES_DEVELOPMENT.pdf http://studentsrepo.um.edu.my/3883/5/C5_METHODOLOGY_AND_RESEARCH_DESIGN.pdf http://studentsrepo.um.edu.my/3883/6/C_6_%26_7_%26_8_RESULT%2C_ANALYSIS%2C_DISCUSSION%2C_CONCLUSION.pdf http://studentsrepo.um.edu.my/3883/7/REFERENCES.pdf http://studentsrepo.um.edu.my/3883/8/APPENDICES.pdf http://pendeta.um.edu.my/client/default/search/results?qu=Accounting+function+outsourcing+among+Iranian+SMEs+and+its+impact+on+firm+performance&te= http://studentsrepo.um.edu.my/3883/
_version_	1738505619074187264
score	13.244414

Accounting function outsourcing among Iranian SMEs and its impact on firm performance / Yahya Kamyabi

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