0000000000991972
AUTHOR
Ajmal Hafeez
Factors Influencing Accounting Outsourcing Practices among SMEs in Pakistan Context: Transaction Cost Economics (TCE) and Resource-Based Views (RBV) Prospective
Published version of an article from the journal:International Journal of Business and Management. Also available from the publisher:http://dx.doi.org/10.5539/ijbm.v9n7p19 The present study was conducted to identify factors that affect Pakistani manufacturing SMEs decisions to outsource management accounting practices in terms of transaction cost economics (TCE) and resource-based view (RBV). A survey of 302 SMEs was carried out using convenience sampling, a personal interview owners/managers/CFOs located in 9 major cities of Pakistan. Our multiple regression analysis revealed that the frequency of non-routine tasks, asset specificity, opportunism, trust in accountant and competition has a …
An empirical investigation of factors influencing management accounting outsourcing practics among SMEs in Pakistan and the effect of outsourcing on firm´s performance
Masteroppgave i økonomi og administrasjon - Universitetet i Agder 2013 The purpose of this study is to identify factors that affect the Pakistani Small and Medium Enterprises (SMEs) decisions to outsource management accounting practices in terms of transaction cost economics (TCA), the relationship theory (RT), the resource-based view (RBV) and the impact of outsourcing on firm performance. The aim is to investigate the current state of management accounting policies and practices employed in SMEs in Pakistan. Based on the literature review a conceptual model was proposed and fourteen hypotheses were developed. The model examines the effect of several independent variables on management acc…