A Study of Accounting Outsourcing Decision: The Case of Malaysian SMEs

Gholamreza Zandi, Thee Kok Chuan and Shaheen Mansori

International Journal of Financial Research, 2019, vol. 11, issue 5, 153-160

Abstract: Nowadays the costs of doing business have been increased and become more competitive than before. Hence, many organizations have been thinking to outsource activities which are not the core competence of the organization such as finance and accounting, information technology, human resources, and any other back-office activities. This research provides an understanding of the factors influencing of the organization intends to outsource the finance and accounting activities decision for the Small and Medium Enterprises (SMEs) in Malaysia. The research uses a qualitative exploratory and explanatory method. The qualitative data collected via individual interviews with Malaysia Small and Medium Enterprises¡¯ decision makers and a higher level of management group which comprises of individual or organizations. The results suggest that Malaysian SMEs would shorten their decision-making process to make a business process outsource if they can see the success story of other organizations.

Keywords: outsourcing; acceptability; confidentiality; accessibility; resources; efficiency information technology; organization intention (search for similar items in EconPapers)
Date: 2019
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:jfr:ijfr11:v:10:y:2019:i:5:p:153-160

DOI: 10.5430/ijfr.v10n5p153

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