Tomašević, Ivana; Ðurović, Sandra; Abramović, Nikola; … - In: International Journal of Financial Studies : open … 11 (2023) 2, pp. 1-17
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 the case of Montenegro, where, based on our sample, 75.4% of companies … Accounting Standards (IAS) and legal requirements for submission of standardised year-end reports, there is evident growth of …