Tomašević, Ivana; Ðurović, Sandra; Abramović, Nikola; … - In: International Journal of Financial Studies : open … 11 (2023) 2, pp. 1-17
This paper presents the results of research conducted to identify the factors that influence the decisions of company management to outsource accounting services. A transaction cost economics (TCE) model was used to analyse factors that influence high levels of outsourcing of accounting tasks in...