A1 Alkuperäisartikkeli tieteellisessä aikakauslehdessä
Impact of accounting process characteristics on accounting outsourcing : Comparison of users and non-users of cloud-based accounting information systems (2019)

Asatiani, Aleksandre; Apte, Uday; Penttinen, Esko; Rönkkö, Mikko; Saarinen, Timo (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, 100419. DOI: 10.1016/j.accinf.2019.06.002

JYU-tekijät tai -toimittajat

Julkaisun tiedot

Julkaisun kaikki tekijät tai toimittajat: Asatiani, Aleksandre; Apte, Uday; Penttinen, Esko; Rönkkö, Mikko; Saarinen, Timo

Lehti tai sarja: International journal of accounting information systems

ISSN: 1467-0895

eISSN: 1873-4723

Julkaisuvuosi: 2019

Volyymi: 34

Artikkelinumero: 100419

Kustantaja: Elsevier

Julkaisumaa: Yhdysvallat (USA)

Julkaisun kieli: englanti

DOI: https://doi.org/10.1016/j.accinf.2019.06.002

Avoin saatavuus: Julkaisukanava ei ole avoin

Julkaisu on rinnakkaistallennettu (JYX): https://jyx.jyu.fi/handle/123456789/67307

Tiivistelmä

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.

YSO-asiasanat: ulkoistaminen; kirjanpito; pilvipalvelut; pienet ja keskisuuret yritykset; kustannukset

Vapaat asiasanat: transaktiokustannukset

Liittyvät organisaatiot

OKM-raportointi: Kyllä

Raportointivuosi: 2019

JUFO-taso: 1