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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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    19. 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.
    20. Masten, Scott E. & Meehan, James Jr. & Snyder, Edward A., 1989. "Vertical integration in the U.S. auto industry : A note on the influence of transaction specific assets," Journal of Economic Behavior & Organization, Elsevier, vol. 12(2), pages 265-273, October.
    21. 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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    23. Chong Ju Choi & Carla C. J. M. Millar & Caroline Y. L. Wong, 2005. "Knowledge and Exchange," Palgrave Macmillan Books, in: Knowledge Entanglements, chapter 0, pages 65-76, Palgrave Macmillan.
    24. John, George & Weitz, Barton A, 1988. "Forward Integration into Distribution: An Empirical Test of Transaction Cost Analysis," The Journal of Law, Economics, and Organization, Oxford University Press, vol. 4(2), pages 337-355, Fall.
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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. 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.
    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. 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.
    5. 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.
    6. 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.
    7. 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.
    8. 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).
    9. 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.
    10. 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.
    11. 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.
    12. Mathieu Floquet & Pierre Labardin, 2014. "Les déterminants de la sous-traitance de la fonction comptable dans les entreprises françaises," Post-Print hal-01899426, HAL.
    13. 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).
    14. 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.
    15. 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.
    16. 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).
    17. 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.
    18. 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.
    19. 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.

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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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