La décision d'externalisation de la fonction comptable: Facteurs explicatifs dans le contexte tunisien

Abdelaziz Jmal () and Khamoussi Halioui ()
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Abdelaziz Jmal: FSEG - Université de Sfax - University of Sfax
Khamoussi Halioui: Corporate Finance and Financial Theory (COFFIT) - FSEG Sfax - Faculté des Sciences Economiques et de Gestion de Sfax - Université de Sfax - University of Sfax, ISAE de Gafsa - ISAE de Gafsa

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Abstract: Although the logical strength which links the outsourcing of the accounting function up with several incentive factors is recognized by some professional studies, the absence of an empirical validation of the relevance of these factors, in particular in a Tunisian context, incited us to conduct an investigation on this subject. The objective of this study is to analyze the impact of four groups of determining factors of the decision of outsourcing of the accounting function in the Tunisian context: (1) strategic factors; (2) organizational factors; (3) operational factors and (4) financial factors. The results of this study suggest that the decision of outsourcing depends more widely on operational and financial factors than on other factors.

Keywords: Outsourcing; accounting function; decision-makings; explanatory factors; transaction cost theory; Externalisation; fonction comptable; processus décisionnel; facteurs explicatifs; théorie des coûts de transaction (search for similar items in EconPapers)
Date: 2011-05-10
New Economics Papers: this item is included in nep-ara
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Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom

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