Accounting Outsourcing and Firm Performance in Iranian SMEs

Yahya Kamyabi · Susela Devi

36 citations0/0 files storedInternational Journal of Economics and Finance

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Outsourcing and Supply Chain Management Accounting and Organizational Management Financial Literacy and Behavior

Abstract

The aim of this study is to examine the factors that influence on outsourcing of accounting functions and the effect of outsourcing on firm performance in Iranian manufacturing small and medium enterprises (SMEs). Results from a survey of 658 SMEs show that outsourcing is positively associated with owner/manager knowledge and the technical competence, but was not found a positive relationship between outsourcing and the size of the firm. It was found that outsourcing has a positive impact on SME performance. In addition, our analysis suggested that outsourcing did not mediate the influence of firm size on SME performance but partially mediated the impact of owner/manager knowledge on firm performance and also technical competence of an accountant on SME performance.

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References

2000Making More by Doing Less: An Analysis of Outsourcing and its Effects on Firm Performance 2003Using resource-based theory to interpret the successful adoption and use of information systems and technology in manufacturing small and medium-sized enterprises 1999The use of external business advice by SMEs in Britain 2006Outsourcing effects on firms' operational performance 2002Human resource outsourcing and organizational performance in manufacturing firms 2007Factors influencing the alignment of accounting information systems in small and medium sized Malaysian manufacturing firms 2000Professional accountants and the development of a management accounting service for the small firm: barriers and possibilities 2004Accountants as Sources of Business Advice for Small Firms

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