Using Transaction Cost Economics to explain outsourcing of accounting

This study explores whether SMEs involved in the outsourcing of accounting tasks differ, in terms of transactional and personal (CEO) characteristics, from others that perform the same tasks within the company. We rely on the transaction cost economics (TCE) model, while controlling for age, educati...

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Veröffentlicht in:	Small business economics 2010-07, Vol.35 (1), p.93-112
Hauptverfasser:	Everaert, Patricia, Sarens, Gerrit, Rommel, Jan
Format:	Artikel
Sprache:	eng
Schlagworte:	Accountancy Accounting Accounting procedures Behavior Belgium Business accounting Business and Management Business management Business structures Chief executive officers Economic models Economic theory Economics Employees Entrepreneurship Financial accounting Financial reporting Financial statements Hypotheses Industrial Organization Internal audits Invoices Management Microeconomics Outsourcing Small & medium sized enterprises-SME Small and medium sized enterprises Strategic management Studies Subcontracting Transaction costs Trends Variables Workloads
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