Search results for "Asset specificity"
showing 3 items of 3 documents
Impact of accounting process characteristics on accounting outsourcing - Comparison of users and non-users of cloud-based accounting information syst…
2019
Article In Press The article of record as published may be found at https://doi.org/10.1016/j.accinf.2019.06.002 Prior literature informs us that a company's decision to outsource a business process depends on process characteristics such as how frequently the process is performed or how specific the assets required by the process are. In this article, we compare the effects of accounting process characteristics on outsourcing decisions across users of traditional and cloud-based accounting information systems (AIS). By focusing on outsourcing of accounting processes among small and medium sized enterprises, we investigate the effect of five business process characteristics (frequency, huma…
Factors Influencing Accounting Outsourcing Practices among SMEs in Pakistan Context: Transaction Cost Economics (TCE) and Resource-Based Views (RBV) …
2014
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 …
Determinants of Vertical Coordination in Buyer-Seller Relations: Exploratory Findings from a Developing Economy
2011
This study aims at understanding determinants of vertical coordination for firms in developing economies by conducting exploratory study in Tanzania. The study is centred on business - to business buyer -seller relations. Primary data were collected from buying side of the relationship. The main supplier of each firm was identified and used for answering the questionnaire.Findings suggest contractual flexibility to have higher significant positive effect in determining vertical coordination. The interaction effect between buyer asset specificity and contractual flexibility was also significant, while asset specificity by itself was not found to be significant. These prelimenary findings sug…