high levels of outsourcing of accounting tasks in the case of Montenegro, where, based on our sample, 75.4% of companies … enter outsourcing arrangements with bookkeeping agencies or with external accountants. With an adaptation of International … outsourcing with those agencies. A survey was developed to investigate 12 variables that, according to the TCE model, influence …

both crucial for the emergence of outsourcing. The supplier purposefully avoids industry pro.t maximization to enlarge its …