La décision d'externalisation de la fonction comptable : Facteurs explicatifs dans le contexte tunisien
Year: 2011
Type: conference-paper
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.
Source: HAL
Authors: Jmal, Abdelaziz, Halioui, Khamoussi
Language: English
Subfield: Management Information Systems
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W1847245201