使用交易成本理论解释会计外包【外文翻译】.doc

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外文翻译
原文:
Using Transaction Cost Economics to explain outsourcing
of accounting
Outsourcing can be defined as the act of subcontracting out all or parts of some function in a firm to an external party. The transaction cost theory of the firm , introduced by Coase , has e a standard framework to explain why some firms choose anize a given function internally, while other firms decide to outsource that function to an external party. An extensive part of the empirical research on outsourcing adopts this TCE frame considering the relative cost of transactions using its own employees on the one hand and external parties on the other, TCE tries to explain panies anized. Simply stated , transactions differ in the degree to which relationship-specific assets are involved (asset specificity), the amount of uncertainty about the future (environmental uncertainty), the amount of uncertainty about other parties’ actions (behavior uncertainty), and the frequency with which a given transaction occurs.
Many empirical studies have investigated the outsourcing of production tasks. Gatignon discuss several studies wherein the TCE framework is used to explain outsourcing of marketing and distribution tasks . Both asset specificity and behavioral uncertainty seemed significant in explaining entry mode (independent agent versus sales employees). With respect to the outsourcing of other service functions, such as human resources, IT, and accounting, only a few studies are available. For instance, Watjatrakul and Barthelemy found asset specificity to be an important driver for the outsourcing of the outsourcing of the internal audit function and found support for both asset specificity and frequency. As far as we know, research on the outsourcing of accounting using a TCE framework is missing.
This limited number of studies on outsourcing of service functions is in contrast with the general trend
we notice in practice, panies tend to focus on cor