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This study aims to identify the factors affect Iranian SME decision to outsource accounting functions in term oftransaction cost economics (TCE) and resource- based view (RBV) perspectives in manufacturing sector. Datacollected by using a 658 questionnaire survey with SME owner/ managers. Our multiple linear regressionanalysis shows that higher asset specificity was associated with lower levels of outsourcing of accountingfunctions. 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 andfirm age, education and experience in our regression equation, the association between outsourcing intensity andfour independent variables was remained statistically significant.
Kamyabi et al. (Mon,) studied this question.