Accounting Outsourcing and Firm Performance in Iranian SMEs

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.

The Relationship Between Strategic Orientation Dimensions and Hotel Outsourcing and Its Impact on Organizational Performance. An Application in a Tourism Destination

“…In addition, Espino Rodríguez and Padrón Robaina [12] demonstrate that hotel outsourcing positively influences financial performance and the hotel activity index, measured through the room occupation rate, extra income, and the number of new products and services. In other sectors, some studies also show the influence of outsourcing on organizational performance [58][59][60]. The effects of outsourcing on firm performance are analyzed in this study from a dual financial and non-financial perspective.…”

Does Outsourcing Really Improve Firm Performance? Empirical Evidence and Research Agenda

“…Several scholars used a mix of direct and indirect measures such as organizational quality, financial performance, employee welfare (Espino‐Rodrı́guez and Padrón‐Robaina ), plant cost and quality change of finished products (Bardhan et al . ), financial performance (profitability, sales growth, ROA, cash flow) and non‐financial performance (lifestyle, independence and job security) (Kamyabi and Devi ).…”

“…These studies involved firms from the manufacturing sector (Bardhan et al 2006;Kroes and Ghosh 2010), services sector (Bolat and Yilmaz 2009;Espino-Rodrıǵuez and Padrón-Robaina 2005) or both the sectors (Grover et al 1996). The national context of the studies varied widely: China (Li et al 2008), Ireland (Görg and Hanley 2005), the USA (Bardhan et al 2006), Spain (Nieto and Rodríguez 2011), India (Singh 2009), France (Bertrand 2011), Iran (Kamyabi and Devi 2011), Greece and Switzerland (Arvanitis and Loukis 2012). Data collection involved questionnaire survey of top executives or engineers and staff (Grover et al 1996;Li et al 2008) and use of archival data (Görg and Hanley 2005;Bertrand 2011).…”

“…Four studies used combined measure of performance: two in the manufacturing sector (Bardhan et al 2006;Kamyabi and Devi 2011) and two in the services sector (Bolat and Yilmaz 2009;Espino-Rodrıǵuez and Padrón-Robaina 2005).…”

“…), Ireland (Görg and Hanley ), the USA (Bardhan et al . ), Spain (Nieto and Rodríguez ), India (Singh ), France (Bertrand ), Iran (Kamyabi and Devi ), Greece and Switzerland (Arvanitis and Loukis ). Data collection involved questionnaire survey of top executives or engineers and staff (Grover et al .…”