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La décision d'externalisation de la fonction comptable : Facteurs explicatifs dans le contexte tunisien


  • Abdelaziz Jmal

    () (FSEG - University of Sfax, Tunisia)

  • Khamoussi Halioui

    () (Corporate Finance and Financial Theory (COFFIT) - Faculté des Sciences Economiques et de Gestion de Sfax, ISAE de Gafsa - ISAE de Gafsa)


Although the logical strength which links the outsourcing of the accounting function up with several incentive factors is recognized by some professional studies, the absence of an empirical validation of the relevance of these factors, in particular in a Tunisian context, incited us to conduct an investigation on this subject. The objective of this study is to analyze the impact of four groups of determining factors of the decision of outsourcing of the accounting function in the Tunisian context: (1) strategic factors; (2) organizational factors; (3) operational factors and (4) financial factors. The results of this study suggest that the decision of outsourcing depends more widely on operational and financial factors than on other factors.

Suggested Citation

  • Abdelaziz Jmal & Khamoussi Halioui, 2011. "La décision d'externalisation de la fonction comptable : Facteurs explicatifs dans le contexte tunisien," Post-Print hal-00650531, HAL.
  • Handle: RePEc:hal:journl:hal-00650531
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    References listed on IDEAS

    1. Ferrin, Donald L. & Bligh, Michelle C. & Kohles, Jeffrey C., 2008. "It takes two to tango: An interdependence analysis of the spiraling of perceived trustworthiness and cooperation in interpersonal and intergroup relationships," Organizational Behavior and Human Decision Processes, Elsevier, vol. 107(2), pages 161-178, November.
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