Choix stratégiques et modes d'organisation des services comptables dans une économie en développement: une analyse des déterminants par une approche triangulée

Serge Valant Gandja
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Serge Valant Gandja: Bordeaux Ecole de Management - Bordeaux Management School (BEM)

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Abstract: This study aims to develop and test a model explaining the decision to outsource an accounting activity at some point. It combines the contributions of the transaction cost, and contingency approaches. With a triangulation method, we were able to identify the determinants of accounting outsourcing in Cameroon. The study results emphasize the importance of costs differential as the main factor explaining the accounting outsourcing. Greater uncertainty in the external environment also seems to reinforce the decision, thus confirm the flexible nature attributed to external forms. Outsourcing is also driven by contextual factors such as company size, training systems, and accounting standards in place.

Keywords: Transaction cost approach; contingency theory; outsourcing; accounting; Cameroon.; Théorie des coûts de transaction; théorie de la contingence; externalisation; comptabilité; Cameroun. (search for similar items in EconPapers)
Date: 2012-05-21
Note: View the original document on HAL open archive server: https://hal.science/hal-00690977
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Citations: View citations in EconPapers (1)

Published in Comptabilités et innovation, May 2012, Grenoble, France. pp.cd-rom

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