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| Tekijä: | Everaert, P. Sarens, G. Rommel, J. |
| Otsikko: | Using Transaction Cost Economics to explain outsourcing of accounting |
| Lehti: | Small business economics
2010 : JUL, VOL. 35:1, p. 93-112 |
| Asiasana: | small business accounting outsourcing chief executive officers |
| Kieli: | eng |
| Tiivistelmä: | This article analyzes the differences in transactional and personal (CEO) characteristics between SMEs that outsource accounting and those who do it internally. The transaction cost economics (TCE) model is used, and a survey was developed to examine both routine and non-routine accounting outsourcing done by Belgian SMEs. Frequency was associated with both routine and non-routine accounting tasks, while asset specificity was associated with non-routine tasks only. In addition to that, the educational background of the CEO and the CEO's level of trust in the external accountant both affected outsourcing. |
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