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Choix stratégiques et modes d'organisation des services comptables dans une économie en développement : une analyse des déterminants par une approche triangulée

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  • Serge Valant Gandja

    (Bordeaux Ecole de Management - Bordeaux Management School (BEM))

Abstract

This study aims to develop and test a model explaining the decision to outsource an accounting activity at some point. It combines the contributions of the transaction cost, and contingency approaches. With a triangulation method, we were able to identify the determinants of accounting outsourcing in Cameroon. The study results emphasize the importance of costs differential as the main factor explaining the accounting outsourcing. Greater uncertainty in the external environment also seems to reinforce the decision, thus confirm the flexible nature attributed to external forms. Outsourcing is also driven by contextual factors such as company size, training systems, and accounting standards in place.

Suggested Citation

  • Serge Valant Gandja, 2012. "Choix stratégiques et modes d'organisation des services comptables dans une économie en développement : une analyse des déterminants par une approche triangulée," Post-Print hal-00690977, HAL.
    • Handle: RePEc:hal:journl:hal-00690977
    Note: View the original document on HAL open archive server: https://hal.science/hal-00690977
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    References listed on IDEAS

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    5. Lajili, Kaouthar & Mahoney, Joseph T., 2005. "Revisiting Agency and Transaction Costs Theory Predictions on Vertical Financial Ownership and Contracting: Electronic Integration as an Organizational Form Choice," Working Papers 05-0106, University of Illinois at Urbana-Champaign, College of Business.
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    Cited by:

    1. Jihène Ghorbel, 2015. "Approche Contingente Du Design Du Systeme D'Information Comptable Dans Les Pmi Tunisiennes," Post-Print hal-01188692, HAL.

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