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Outsourcing of Accounting Tasks in SMEs: An extended TCE Model

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Author Info
P. EVERAERT ()
G. SARENS ()
J. ROMMEL

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Abstract

This study explores why small and medium-sized companies (SMEs) engage in outsourcing of accounting services. We expand the transaction cost economics model by adding the variable resource deficit from resource-based theory, while controlling for personal characteristics of the SME executive (age, education), organizational structure, firm maturity and ownership structure. We find that resource deficit, asset specificity and frequency are the most significant drivers of outsourcing intensity with respect to accounting. Furthermore, the educational background of the CEO seems to play an important role, as well as the presence of a separate CFO function within the firm.

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File URL: http://www.FEB.UGent.be/nl/Ondz/wp/Papers/wp_06_409.pdf
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Publisher Info
Paper provided by Ghent University, Faculty of Economics and Business Administration in its series Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium with number 06/409.

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Length: 11 pages
Date of creation: Sep 2006
Date of revision:
Handle: RePEc:rug:rugwps:06/409

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Related research
Keywords: outsourcing; accounting; SME; transaction-cost theory; resource-based theory;

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References listed on IDEAS
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  1. Erin Anderson & Hubert Gatignon, 1986. "Modes of Foreign Entry: A Transaction Cost Analysis and Propositions," Journal of International Business Studies, Palgrave Macmillan Journals, vol. 17(3), pages 1-26, September. [Downloadable!] (restricted)
  2. JS Armstrong & Terry Overton, 2005. "Estimating Nonresponse Bias in Mail Surveys," General Economics and Teaching 0502044, EconWPA. [Downloadable!]
  3. Keith D. Brouthers & Lance Eliot Brouthers, 2003. "Why Service and Manufacturing Entry Mode Choices Differ: The Influence of Transaction Cost Factors, Risk and Trust," Journal of Management Studies, Blackwell Publishing, vol. 40(5), pages 1179-1204, 07. [Downloadable!] (restricted)
  4. L.A.A. Van den Berghe & Steven Carchon, 2002. "Corporate Governance Practices in Flemish Family Businesses," Corporate Governance: An International Review, Blackwell Publishing, vol. 10(3), pages 225-245, 07. [Downloadable!] (restricted)
  5. Gilley, K. Matthew & Greer, Charles R. & Rasheed, Abdul A., 2004. "Human resource outsourcing and organizational performance in manufacturing firms," Journal of Business Research, Elsevier, vol. 57(3), pages 232-240, March. [Downloadable!] (restricted)
  6. Farok J Contractor & Sumit K Kundu, 1998. "Modal Choice in a World of Alliances: Analyzing Organizational Forms in the International Hotel Sector," Journal of International Business Studies, Palgrave Macmillan Journals, vol. 29(2), pages 325-356, June. [Downloadable!] (restricted)
  7. Van der Stede, Wim A. & Young, S. Mark & Chen, Clara Xiaoling, 2005. "Assessing the quality of evidence in empirical management accounting research: The case of survey studies," Accounting, Organizations and Society, Elsevier, vol. 30(7-8), pages 655-684. [Downloadable!] (restricted)
  8. Masten, Scott E, 1984. "The Organization of Production: Evidence from the Aerospace Industry," Journal of Law & Economics, University of Chicago Press, vol. 27(2), pages 403-17, October.
  9. John, George & Weitz, Barton A, 1988. "Forward Integration into Distribution: An Empirical Test of Transaction Cost Analysis," Journal of Law, Economics and Organization, Oxford University Press, vol. 4(2), pages 337-55, Fall.
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