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首页> 外文期刊>International Journal of Business and Management >An Empirical Investigation of Accounting Outsourcing in Iranian SMEs: Transaction Cost Economics and Resource-Based Views
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An Empirical Investigation of Accounting Outsourcing in Iranian SMEs: Transaction Cost Economics and Resource-Based Views

机译：伊朗中小型企业会计外包实证研究：交易成本经济学和基于资源的观点

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摘要

This study aims to identify the factors affect Iranian SME decision to outsource accounting functions in term of transaction cost economics (TCE) and resource- based view (RBV) perspectives in manufacturing sector. Data collected by using a 658 questionnaire survey with SME owner/ managers. Our multiple linear regression analysis shows that higher asset specificity was associated with lower levels of outsourcing of accounting functions. In addition, outsourcing intensity is positively and significantly related to trust in external accountant, degree of competition, and corporate strategy. Besides, when we included control variables such as firm size and firm age, education and experience in our regression equation, the association between outsourcing intensity and four independent variables was remained statistically significant.
机译：本研究旨在从交易成本经济学（TCE）和制造业的基于资源的观点（RBV）的角度确定影响伊朗中小企业决定外包会计职能的因素。通过与中小型企业所有者/经理进行的658问卷调查收集的数据。我们的多元线性回归分析表明，较高的资产专用性与较低的会计职能外包水平相关。此外，外包强度与对外部会计师的信任度，竞争程度和公司战略成正比，并与之显着相关。此外，当我们在回归方程中包括公司规模和公司年龄，受教育程度和经验等控制变量时，外包强度与四个自变量之间的关联仍然具有统计学意义。

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