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Using Transaction Cost Economics to explain outsourcing of accounting

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  • Patricia Everaert
  • Gerrit Sarens
  • Jan Rommel

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  • Patricia Everaert & Gerrit Sarens & Jan Rommel, 2010. "Using Transaction Cost Economics to explain outsourcing of accounting," Small Business Economics, Springer, vol. 35(1), pages 93-112, July.
    • Handle: RePEc:kap:sbusec:v:35:y:2010:i:1:p:93-112
    DOI: 10.1007/s11187-008-9149-3
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    References listed on IDEAS

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    22. Jean-François Hennart, 1989. "Can the “New Forms of Investment” Substitute for the “Old Forms”? A Transaction Costs Perspective," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 20(2), pages 211-234, June.
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    Cited by:

    1. Bianca Polenzani & Andrea Marchini, 2022. "Does the Covid-19 affect food consumption patterns? A Transaction Cost Perspective," Economia agro-alimentare, FrancoAngeli Editore, vol. 24(2), pages 1-28.
    2. Cullinan, Charles P. & Zheng, Xiaochuan, 2015. "Outsourcing accounting information systems: Evidence from closed-end mutual fund families," International Journal of Accounting Information Systems, Elsevier, vol. 17(C), pages 65-83.
    3. Thomas Gackstatter & Benedikt Müller-Stewens & Klaus Möller, 2019. "Effective accounting processes: the role of formal and informal controls," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(2), pages 131-152, July.
    4. SAVA Raluca, 2013. "Outsourcing Accouting – Benefits And Limits In The Current Economic Environment In Romania," Studies in Business and Economics, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 8(2), pages 123-127, August.
    5. Akbar, Irfan & Muzaffar, Muhammad & Rehman, Khaliq Ur, 2012. "Entrepreneurial Supply Chain Management Competence: Performance of Manufacturing Small and Medium Enterprises," MPRA Paper 53194, University Library of Munich, Germany.
    6. Asatiani, Aleksandre & Apte, Uday & Penttinen, Esko & Rönkkö, Mikko & Saarinen, Timo, 2019. "Impact of accounting process characteristics on accounting outsourcing - Comparison of users and non-users of cloud-based accounting information systems," International Journal of Accounting Information Systems, Elsevier, vol. 34(C), pages 1-1.
    7. Zahid Ali & Ghulam Mustafa, 2023. "On Accounting Firms Serving Small and Medium‐Sized Enterprises: A Review, Synthesis and Research Agenda," Australian Accounting Review, CPA Australia, vol. 33(3), pages 313-332, September.
    8. Isip Adrian, 2023. "What Digital Technologies are Used Today by Accounting Firms to Deliver Services," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 17(1), pages 1967-1979, July.
    9. Mathieu Floquet & Pierre Labardin, 2014. "Les déterminants de la sous-traitance de la fonction comptable dans les entreprises françaises," Post-Print hal-01899426, HAL.
    10. Kubota, Takaya & Okuda, Shin'ya, 2023. "Relationship between top managers’ interest in accounting information and accounting practices in startups," International Journal of Accounting Information Systems, Elsevier, vol. 51(C).
    11. Höglund, Henrik & Sundvik, Dennis, 2016. "Financial reporting quality and outsourcing of accounting tasks: Evidence from small private firms," Advances in accounting, Elsevier, vol. 35(C), pages 125-134.
    12. Stefanie De Bruyckere & Patricia Everaert, 2021. "The Role of the External Accountant in Business Planning for Starters: Perspective of the Self-Determination Theory," Sustainability, MDPI, vol. 13(6), pages 1-24, March.
    13. Ma, Darren & Fisher, Richard & Nesbit, Trevor, 2021. "Cloud-based client accounting and small and medium accounting practices: Adoption and impact," International Journal of Accounting Information Systems, Elsevier, vol. 41(C).
    14. Gerrit Sarens & Patricia Everaert & Frederik Verplancke & Ignace Beelde, 2015. "Diversification of External Accountants Serving Small and Medium-sized Enterprises: Evidence from Belgium," Australian Accounting Review, CPA Australia, vol. 25(2), pages 155-174, June.
    15. Robert Rieg, 2019. "Selbstständigkeit von Bilanzbuchhaltern und Controllern: Eine empirische Untersuchung zu Einkommen und Determinanten," ZfKE – Zeitschrift für KMU und Entrepreneurship, Duncker & Humblot, Berlin, vol. 67(1), pages 35-66.
    16. Polenzani, Bianca & Marchini, Andrea, 2022. "Does the Covid-19 affect food consumption patterns? A Transaction Cost Perspective," Economia agro-alimentare / Food Economy, Italian Society of Agri-food Economics/Società Italiana di Economia Agro-Alimentare (SIEA), vol. 24(2), September.
    17. Rieg Robert & Dobroszek Justyna & Zarzycka Ewelina, 2022. "Professionalisation of Family Firms and Accounting Function: Empirical Evidence," Central European Economic Journal, Sciendo, vol. 9(56), pages 113-131, January.
    18. Laspia, Alessandro & Sansone, Giuliano & Landoni, Paolo & Racanelli, Domenico & Bartezzaghi, Emilio, 2021. "The organization of innovation services in science and technology parks: Evidence from a multi-case study analysis in Europe," Technological Forecasting and Social Change, Elsevier, vol. 173(C).
    19. Popoola, Oluwatoyin Muse Johnson & Shehu, Aliyu Mukhtar & Aminu, Ibrahim Murtala & Nik Mat, Nik Kamariah & Nasiru, Abdullahi & Tsagem, Musa Muhammad Tsagem & Kura, Kabiru Maitama, 2012. "The Mediating Effect between Some Determinants of SME Performance in Nigeria," MPRA Paper 66775, University Library of Munich, Germany, revised 2013.

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    More about this item

    Keywords

    Outsourcing; Accounting; SME; Transaction cost economics; C12; C24; C42; D23; M10; M41;
    All these keywords.

    JEL classification:

    • C12 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods and Methodology: General - - - Hypothesis Testing: General
    • C24 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables - - - Truncated and Censored Models; Switching Regression Models; Threshold Regression Models
    • C42 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods: Special Topics - - - Survey Methods
    • D23 - Microeconomics - - Production and Organizations - - - Organizational Behavior; Transaction Costs; Property Rights
    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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