Accounting Functions Outsourcing and SMEs: Empirical Evidence from Iran

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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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Bibliographic Details
Main Authors:	Kamyabi, Yahya, Susela Devi S
Format:	Article
Language:	English
Published:	Faculty of Business Management, UiTM Terengganu 2011
Online Access:	https://ir.uitm.edu.my/id/eprint/14079/

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