A1 Journal article (refereed)
Impact of accounting process characteristics on accounting outsourcing : Comparison of users and non-users of cloud-based accounting information systems (2019)


Asatiani, A., Apte, U., Penttinen, E., Rönkkö, M., & Saarinen, T. (2019). Impact of accounting process characteristics on accounting outsourcing : Comparison of users and non-users of cloud-based accounting information systems. International journal of accounting information systems, 34, Article 100419. https://doi.org/10.1016/j.accinf.2019.06.002


JYU authors or editors


Publication details

All authors or editorsAsatiani, Aleksandre; Apte, Uday; Penttinen, Esko; Rönkkö, Mikko; Saarinen, Timo

Journal or seriesInternational journal of accounting information systems

ISSN1467-0895

eISSN1873-4723

Publication year2019

Volume34

Article number100419

PublisherElsevier

Publication countryUnited States

Publication languageEnglish

DOIhttps://doi.org/10.1016/j.accinf.2019.06.002

Publication open accessNot open

Publication channel open access

Publication is parallel published (JYX)https://jyx.jyu.fi/handle/123456789/67307


Abstract

Prior literature informs us that a company's decision to outsource a business process depends on process characteristics such as how frequently the process is performed or how specific the assets required by the process are. In this article, we compare the effects of accounting process characteristics on outsourcing decisions across users of traditional and cloud-based accounting information systems (AIS). By focusing on outsourcing of accounting processes among small and medium sized enterprises, we investigate the effect of five business process characteristics (frequency, human asset specificity, uncertainty, information intensity, and need for customer contact) on the outsourcing decision. Our results reveal that process frequency has a weaker negative effect on the outsourcing decision among users of cloud-based AIS. This appears to contribute to users of cloud-based AIS outsourcing a larger variety of accounting processes. Compared to traditional AIS, the inherent properties of cloud-based AIS such as ubiquitous access, scalability, and integration seem to encourage users of cloud-based AIS to also outsource processes that are frequently performed.


Keywordsoutsourcingbookkeepingcloud servicessmall and medium-sized enterprisescosts

Free keywordsoutsourcing; accounting; cloud-based accounting information systems; transaction costs; economics; small and medium-sized enterprises


Contributing organizations


Ministry reportingYes

Reporting Year2019

JUFO rating1


Last updated on 2024-08-01 at 17:40