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Critical Factorsin Outsourcing of Accounting Functions among Malaysian (SMEs)

The challenges that business face in sustaining competitive advantage in the corporate world have become a major concern. Businesses are adopting cutting-edge technologies and best practices to cope with rapid, global changes. Various business functions are being reengineered for this purpose. A...

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Main Authors: Dorasamy, Magiswary, Marimuthu, Maran, Jayabalan, Jayamalathi, Raman, Murali, Kaliannan, Maniam
Format: Citation Index Journal
Published: 2010
Subjects:
HG Finance
Online Access:http://eprints.utp.edu.my/12049/1/Critical%20Factorsin%20Outsourcing%20of%20Accounting%20Functions%20among%20Malaysian%20SMEs.pdf
http://eprints.utp.edu.my/12049/2/km_art_2_39-69_.pdf_AWSAccessKeyId%3DAKIAIWOWYYGZ2Y53UL3A%26Expires%3D1487689068%26Signature%3DiItIztmNkGGIij3gIJlRodei3FU%3D%26response-content-disposition%3Dinline%3B%20filename%3DCRITICAL_FACTORS_IN_OUTSOURCING_OF_ACCOU.pdf
http://eprints.utp.edu.my/12049/
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spelling my.utp.eprints.120492017-03-20T00:31:49Z Critical Factorsin Outsourcing of Accounting Functions among Malaysian (SMEs) Dorasamy, Magiswary Marimuthu, Maran Jayabalan, Jayamalathi Raman, Murali Kaliannan, Maniam HG Finance The challenges that business face in sustaining competitive advantage in the corporate world have become a major concern. Businesses are adopting cutting-edge technologies and best practices to cope with rapid, global changes. Various business functions are being reengineered for this purpose. Accounting functions play an important role in helping businesses to maintain competitive advantage. However, some small and medium-sized enterprises (SMEs)face problems handling fundamental accounting functions. This is predominantly because of their lack of expertise; accounting functions require not only knowledge of generally accepted accounting rules or tax regulations but also the expertise needed to apply the rules in a given business environment (Everaert, Sarens and Rommel,2006). This paper offers some insight on the outsourcing of accounting functions as there is paucity of data in this area in the context of Malaysia. Essentially, it presents empirical evidence regarding Malaysian SMEs' accounting outsourcing practices. A survey of SMEs was conducted to identify the overall outsourcing landscape as it relates to accounting and third-party organisations. The factors that contribute to the decision to outsource accounting functions are analysed. The study reveals a significant relationship between outsourcing accounting functions and two contributing factors, risks and operation management. 2010 Citation Index Journal PeerReviewed application/pdf http://eprints.utp.edu.my/12049/1/Critical%20Factorsin%20Outsourcing%20of%20Accounting%20Functions%20among%20Malaysian%20SMEs.pdf application/pdf http://eprints.utp.edu.my/12049/2/km_art_2_39-69_.pdf_AWSAccessKeyId%3DAKIAIWOWYYGZ2Y53UL3A%26Expires%3D1487689068%26Signature%3DiItIztmNkGGIij3gIJlRodei3FU%3D%26response-content-disposition%3Dinline%3B%20filename%3DCRITICAL_FACTORS_IN_OUTSOURCING_OF_ACCOU.pdf Dorasamy, Magiswary and Marimuthu, Maran and Jayabalan, Jayamalathi and Raman, Murali and Kaliannan, Maniam (2010) Critical Factorsin Outsourcing of Accounting Functions among Malaysian (SMEs). [Citation Index Journal] http://eprints.utp.edu.my/12049/
institution Universiti Teknologi Petronas
building UTP Resource Centre
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Petronas
content_source UTP Institutional Repository
url_provider http://eprints.utp.edu.my/
topic HG Finance
spellingShingle HG Finance
Dorasamy, Magiswary
Marimuthu, Maran
Jayabalan, Jayamalathi
Raman, Murali
Kaliannan, Maniam
Critical Factorsin Outsourcing of Accounting Functions among Malaysian (SMEs)
description The challenges that business face in sustaining competitive advantage in the corporate world have become a major concern. Businesses are adopting cutting-edge technologies and best practices to cope with rapid, global changes. Various business functions are being reengineered for this purpose. Accounting functions play an important role in helping businesses to maintain competitive advantage. However, some small and medium-sized enterprises (SMEs)face problems handling fundamental accounting functions. This is predominantly because of their lack of expertise; accounting functions require not only knowledge of generally accepted accounting rules or tax regulations but also the expertise needed to apply the rules in a given business environment (Everaert, Sarens and Rommel,2006). This paper offers some insight on the outsourcing of accounting functions as there is paucity of data in this area in the context of Malaysia. Essentially, it presents empirical evidence regarding Malaysian SMEs' accounting outsourcing practices. A survey of SMEs was conducted to identify the overall outsourcing landscape as it relates to accounting and third-party organisations. The factors that contribute to the decision to outsource accounting functions are analysed. The study reveals a significant relationship between outsourcing accounting functions and two contributing factors, risks and operation management.
format Citation Index Journal
author Dorasamy, Magiswary
Marimuthu, Maran
Jayabalan, Jayamalathi
Raman, Murali
Kaliannan, Maniam
author_facet Dorasamy, Magiswary
Marimuthu, Maran
Jayabalan, Jayamalathi
Raman, Murali
Kaliannan, Maniam
author_sort Dorasamy, Magiswary
title Critical Factorsin Outsourcing of Accounting Functions among Malaysian (SMEs)
title_short Critical Factorsin Outsourcing of Accounting Functions among Malaysian (SMEs)
title_full Critical Factorsin Outsourcing of Accounting Functions among Malaysian (SMEs)
title_fullStr Critical Factorsin Outsourcing of Accounting Functions among Malaysian (SMEs)
title_full_unstemmed Critical Factorsin Outsourcing of Accounting Functions among Malaysian (SMEs)
title_sort critical factorsin outsourcing of accounting functions among malaysian (smes)
publishDate 2010
url http://eprints.utp.edu.my/12049/1/Critical%20Factorsin%20Outsourcing%20of%20Accounting%20Functions%20among%20Malaysian%20SMEs.pdf
http://eprints.utp.edu.my/12049/2/km_art_2_39-69_.pdf_AWSAccessKeyId%3DAKIAIWOWYYGZ2Y53UL3A%26Expires%3D1487689068%26Signature%3DiItIztmNkGGIij3gIJlRodei3FU%3D%26response-content-disposition%3Dinline%3B%20filename%3DCRITICAL_FACTORS_IN_OUTSOURCING_OF_ACCOU.pdf
http://eprints.utp.edu.my/12049/
_version_ 1738656003602251776
score 13.211869

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