1、本科毕业论文（设计）外文翻译原文USINGTRANSACTIONCOSTECONOMICSTOEXPLAINOUTSOURCINGOFACCOUNTINGOUTSOURCINGCANBEDEFINEDASTHEACTOFSUBCONTRACTINGOUTALLORPARTSOFSOMEFUNCTIONINAFIRMTOANEXTERNALPARTYTHETRANSACTIONCOSTTHEORYOFTHEFIRM,INTRODUCEDBYCOASE,HASBECOMEASTANDARDFRAMEWORKTOEXPLAINWHYSOMEFIRMSCHOOSETOORGANIZEAGIVENFUN
2、CTIONINTERNALLY,WHILEOTHERFIRMSDECIDETOOUTSOURCETHATFUNCTIONTOANEXTERNALPARTYANEXTENSIVEPARTOFTHEEMPIRICALRESEARCHONOUTSOURCINGADOPTSTHISTCEFRAMEWORKBYCONSIDERINGTHERELATIVECOSTOFTRANSACTIONSUSINGITSOWNEMPLOYEESONTHEONEHANDANDEXTERNALPARTIESONTHEOTHER,TCETRIESTOEXPLAINHOWCOMPANIESAREORGANIZEDSIMPLYS
3、TATED,TRANSACTIONSDIFFERINTHEDEGREETOWHICHRELATIONSHIPSPECIFICASSETSAREINVOLVEDASSETSPECIFICITY,THEAMOUNTOFUNCERTAINTYABOUTTHEFUTUREENVIRONMENTALUNCERTAINTY,THEAMOUNTOFUNCERTAINTYABOUTOTHERPARTIESACTIONSBEHAVIORUNCERTAINTY,ANDTHEFREQUENCYWITHWHICHAGIVENTRANSACTIONOCCURSMANYEMPIRICALSTUDIESHAVEINVEST
4、IGATEDTHEOUTSOURCINGOFPRODUCTIONTASKSGATIGNONDISCUSSSEVERALSTUDIESWHEREINTHETCEFRAMEWORKISUSEDTOEXPLAINOUTSOURCINGOFMARKETINGANDDISTRIBUTIONTASKSBOTHASSETSPECIFICITYANDBEHAVIORALUNCERTAINTYSEEMEDSIGNIFICANTINEXPLAININGENTRYMODEINDEPENDENTAGENTVERSUSSALESEMPLOYEESWITHRESPECTTOTHEOUTSOURCINGOFOTHERSER
5、VICEFUNCTIONS,SUCHASHUMANRESOURCES,IT,ANDACCOUNTING,ONLYAFEWSTUDIESAREAVAILABLEFORINSTANCE,WATJATRAKULANDBARTHELEMYFOUNDASSETSPECIFICITYTOBEANIMPORTANTDRIVERFORTHEOUTSOURCINGOFITINVESTIGATEDTHEOUTSOURCINGOFTHEINTERNALAUDITFUNCTIONANDFOUNDSUPPORTFORBOTHASSETSPECIFICITYANDFREQUENCYASFARASWEKNOW,RESEAR
6、CHONTHEOUTSOURCINGOFACCOUNTINGUSINGATCEFRAMEWORKISMISSINGTHISLIMITEDNUMBEROFSTUDIESONOUTSOURCINGOFSERVICEFUNCTIONSISINCONTRASTWITHTHEGENERALTRENDWENOTICEINPRACTICE,WHEREINCOMPANIESTENDTOFOCUSONCOREACTIVITIESDERIVEFROMTHEIRREVIEWOFTHETCELITERATURETHAT,DESPITETHESERVICEDOMINANTSHIFTINPRACTICE,LIMITEDA
7、TTENTIONHASBEENGIVENTOTHESPECIFICCHARACTERISTICSOFSERVICEFUNCTIONSANDTHEIRIMPACTUPONTHEOUTSOURCINGDECISIONTHEYCONCLUDETHAT,TOGOVERNTHEOUTSOURCINGDECISIONOFBUSINESSSERVICESEFFICIENTLY,MOREEMPHASISSHOULDBEPLACEDONBEHAVIORALUNCERTAINTY,HUMANASSETSPECIFICITY,ANDTRUSTALSO,KLEINCONCLUDESINHISREVIEWPAPERTH
8、ATSTRATEGICMANAGEMENTPAPERSHAVEINCLUDEDALTERNATIVETHEORIESOFTHEFIRM,BASEDONCAPABILITIES,POWER,ANDTRUST,ANDTHATTHESEVARIABLESCOULDPOTENTIALLYBECOMEIMPORTANTRIVALSTOTHETRANSACTIONCOSTVIEWFORINSTANCE,THEIMPACTOFTRUSTINSERVICEFIRMSHASBEENINVESTIGATEDBYBROUTHERS,ANDTRUSTTURNEDOUTTOBESIGNIFICANTFORENTRYMO
9、DECHOICESINSERVICEFIRMSBUTNOTINMANUFACTURINGFIRMSSIMILARLY,BECAUSEOFTHEPEOPLEINTENSIVENATUREOFTHEACCOUNTINGTASKS,WEMIGHTEXPECTTHATTRUSTINTHESERVICEPROVIDERWILLINFLUENCETHEOUTSOURCINGDECISIONTHEREFORE,TRUSTWILLBEINCLUDEDINTHISPAPERFURTHERMORE,ALTHOUGHSMALLANDMEDIUMSIZEDENTERPRISESACCOUNTFORASIGNIFICA
10、NTPORTIONOFTHEECONOMICACTIVITY,RESEARCHONOUTSOURCINGWITHINSMALLANDMEDIUMSIZEDENTERPRISESSMEISRELATIVELYSCARCEHAVECONDUCTEDRESEARCHONTHEOUTSOURCINGOFMANUFACTURINGTASKSBYSMALLFIRMSANDHAVECALLEDFORAMOREGENERALTHEORYOFOUTSOURCING,WHICHWOULDREQUIRETHECONSIDERATIONOFANUMBEROFPERSONALANDORGANIZATIONALDRIVE
11、RSOVERALL,THEPURPOSEOFTHISSTUDYISTOIDENTIFYWHYSOMESMESAREOUTSOURCINGTHEIRACCOUNTINGTASKS,WHEREASOTHERSMESPERFORMTHESAMEACCOUNTINGTASKSWITHINTHECOMPANYWEWILLINVESTIGATETHEIMPACTOFTCEVARIABLES,WHILECONTROLLINGFORTRUSTANDOTHERPERSONALCHARACTERISTICSOFTHESMEEXECUTIVEINDOINGSO,WEATTEMPTTOEXPANDTHEBODYOFK
12、NOWLEDGEABOUTOUTSOURCINGINSEVERALWAYSFIRST,WEFOCUSONOUTSOURCINGOFASERVICEFUNCTION,CONFORMINGTOTHETRENDSIDENTIFIEDBYGILLEYETALINTHATWEFOCUS,INDEPTH,ONONEFUNCTIONALAREA,THATBEINGTHEACCOUNTINGFUNCTIONSECOND,WEPERFORMACROSSINDUSTRYSTUDYWITHINONECOUNTRYTHEPROGRESSIONFROMSINGLEINDUSTRYCASESTUDIESTOACROSSI
13、NDUSTRYWITHINCOUNTRYANALYSISISANATURALONEASWESTRIVETOFURTHERDEVELOPOURKNOWLEDGEONOUTSOURCINGTHIRD,HYPOTHESESAREDERIVEDFROMTHETCEMODELANDINCLUDEASSETSPECIFICITY,ENVIRONMENTALUNCERTAINTY,ANDFREQUENCYASEXPLANATORYVARIABLESKLEINARGUESTHATEMPIRICALRESEARCHONOUTSOURCINGOFTENISHAMPEREDBYCONFUSIONABOUTTHEDE
14、FINITIONSOF,ANDTHEREFORETHEEMPIRICALPROXIESFORKEYVARIABLESLIKEASSETSPECIFICITYANDUNCERTAINTYINTHISSTUDY,WEDONOTUSEGENERALPROXIES,BUTDEVELOPMEASUREMENTSCALESTOCAPTURETHEPERCEPTIONOFTHESMEEXECUTIVEONASSETSPECIFICITY,ANDENVIRONMENTALUNCERTAINTYAMEASUREFORFREQUENCYISDEVELOPED,CAPTURINGBOTHTHEVOLUMEREPRE
15、SENTINGTHERESOURCESINVESTEDANDREPETITIVENESSOFTHETRANSACTIONFOURTH,WEINCLUDECONTROLVARIABLESREFERRINGTOTHEPERSONALCHARACTERISTICSOFTHECEOEDUCATION,AGE,TRUSTINTHEEXTERNALACCOUNTANTPARKANDKRISHNANSUGGESTTHATPERSONALVARIABLESMAYHAVEANIMPACTONOUTSOURCINGDECISIONS,INPARTICULARFORSMALLFIRMSINADDITION,TCEH
16、ASBEENCRITICIZEDFORBEINGFOCUSEDSOLELYONOPPORTUNISMASABASISFORBEHAVIOR,IGNORINGHOWRELATIONSHIPSMOREOFTENAREBASEDONCOOPERATIONANDTHEPERSONALRELATIONSHIPSTHATEXISTBETWEENACTORSFIFTH,OUTSOURCINGOFTENISMODELEDASADISCRETEVARIABLEINTHISSTUDY,WECONSIDERTHEDEGREEOFOUTSOURCINGASTHEDEPENDENTVARIABLESINCE,PARTI
17、CULARLYWITHACCOUNTINGTASKS,SMALLFIRMSOFTENUSEACOMBINATIONOFOUTSOURCINGANDINTERNALIZINGFINALLY,WECOLLECTDATAATTHETASKLEVEL,THEREBYMAKINGITPOSSIBLETODISTINGUISHBETWEENTHEOUTSOURCINGOFROUTINEANDNONROUTINEACCOUNTINGTASKSINTHEFOLLOWINGSECTIONS,WEPROVIDESOMEBACKGROUNDINFORMATIONANDDEVELOPHYPOTHESESBYAPPLY
18、INGTHETCEFRAMEWORKTOACCOUNTINGTASKSTHISISFOLLOWEDBYADESCRIPTIONOFTHESURVEYMETHODOLOGYNEXT,THEFINDINGSAREPRESENTEDFINALLY,THERESULTSAREDISCUSSEDANDIMPLICATIONSFORFUTURERESEARCHAREDRAWNASWEADDRESSTHEPROCESSOFOUTSOURCING,WEREFERTOTHEEXTERNALACCOUNTANT,INCLUDINGBOTHTHEINDEPENDENTACCOUNTANTANDTHEACCOUNTI
19、NGFIRMASINDICATEDINFIG1,THEANNUALACCOUNTINGPROCESSINACOMPANYISCOMPOSEDOFFOURMAINTASKS1ENTRYOFINVOICESANDFINANCIALTRANSACTIONS2PREPARATIONOFANINTERIMPROFITANDLOSSACCOUNT3PERIODENDACCOUNTING4PREPARATIONOFFINANCIALSTATEMENTSBALANCESHEETS,PROFITANDLOSSACCOUNT,NOTESTHESEFOURTASKSAREINTERCONNECTED,ANDALLA
20、RENECESSARYTOPRODUCECOMPLETEFINANCIALSTATEMENTSSIMILARTOTHEINTERNALAUDITINGFUNCTION,WEMAYDISTINGUISHBETWEENROUTINEANDNONROUTINETASKSTHEENTRYOFINVOICESANDPREPARATIONOFINTERIMREPORTSAREROUTINETASKS,WHEREASPERIODENDACCOUNTINGANDTHEPREPARATIONOFFINANCIALSTATEMENTSCANBECONSIDEREDNONROUTINETASKSROUTINETAS
21、KSARETHOSETASKSFORWHICHTHEOUTPUTISRELATIVELYSTRAIGHTFORWARDANDSTANDARDIZED,WHICHREQUIRELESSJUDGMENTONTHEPARTOFTHEACCOUNTANT,WHETHERINTERNALOREXTERNALINASIMILARVEIN,NONROUTINETASKSREQUIREMOREJUDGMENTFROMTHEACCOUNTANT,SOTHATTHEDECISIONSARELESSSTANDARDIZEDANDREQUIREVALUABLEOPINIONSSINCETHEACCOUNTINGTAS
22、KSAREINTERCONNECTED,THEDECISIONTOOUTSOURCENONROUTINETASKSDEPENDS,INASENSE,ONTHEOUTSOURCINGDECISIONREGARDINGROUTINETASKSFORINSTANCE,FIRMSTHATDECIDETOFULLYOUTSOURCEROUTINETASKSALSOWILLNEEDTORELYONFULLOUTSOURCINGFORNONROUTINETASKS,SINCETHEFIRMWILLNOLONGERPOSSESSTHEINFORMATIONTHATISREQUIREDTOPERFORMTHEN
23、ONROUTINETASKSINTERNALLYADDITIONALACCOUNTINGTASKSEG,BUSINESSADVICETOMANAGERSHAVEBEENEXCLUDEDFROMTHISSTUDY,SINCETHESEACTIVITIESAREPERFORMEDONANADSPECIALBASISANDSIGNIFICANTLYDIFFERINTERMSOFCONTENTEXPLORATORYINTERVIEWS2WITHPRACTITIONERSHAVETAUGHTUSTHATCONSIDERINGTHEACCOUNTINGPROCESSSIMPLYINTERMSOFOUTSO
24、URCINGORINTERNALIZINGWILLNOTCAPTUREREALITYSOMECOMPANIESUSEAHYBRIDOFOUTSOURCINGANDINTERNALIZING,EVENWITHINASINGLETASKFORINSTANCE,ANINTERNALACCOUNTANTOFTENPREPARESTHEPERIODENDACCOUNTING,WHILETHEFINALTOUCHESONTHISTASKAREOUTSOURCEDTOANEXTERNALACCOUNTANTHENCE,INTHISSTUDY,WECONSIDEROUTSOURCINGINTENSITYTOB
25、ETHEDEPENDENTVARIABLEANDDEFINEITASTHEDEGREEOFOUTSOURCING,EXPRESSEDASTHEPERCENTAGEOFTHEWORKLOADPERFORMEDBYANEXTERNALACCOUNTANTOUTSOURCINGINTENSITYWILLBECONSIDEREDFORTHEWHOLEACCOUNTINGPROCESS,THESOCALLEDOVERALLOUTSOURCINGINTENSITY,ASWELLASFORROUTINEANDNONROUTINETASKSSEPARATELYOVERALL,THEFINDINGSOFTHIS
26、STUDYDEMONSTRATETHATTHEOUTSOURCINGOFACCOUNTINGINSMESSUPPORTSTWOMAJORTCEPREDICTIONS,IE,FORFREQUENCYANDASSETSPECIFICITYFREQUENCYTURNSOUTTOBESIGNIFICANTLYASSOCIATEDWITHTHEOUTSOURCINGINTENSITYOFBOTHROUTINEANDNONROUTINEACCOUNTINGTASKSCONSISTENTWITHTHETCEMODEL,THELOWERTHEFREQUENCYOFTHEACCOUNTINGTASKS,THEM
27、OREINTENSELYTHEYAREOUTSOURCEDSMESSEEMTOBEABLETOCREATEECONOMIESOFSCALEFORTHEROUTINEACCOUNTINGTASKSTHATARERECURRENTANDSIZEABLE,SOTHATTHEYAREINCLINEDTOMAINTAINSUCHACCOUNTINGTASKSINTERNALLYFURTHERMORE,WEFOUNDEVIDENCEFORTHEIMPORTANTROLEOFASSETSPECIFICITY,INPARTICULARFORTHENONROUTINETASKSNONROUTINEACCOUNT
28、INGTASKSREQUIREMOREEXPERTISEANDJUDGMENTFROMTHEACCOUNTANTWHENKNOWLEDGEREGARDINGTHESPECIFICCONTEXTOFTHECOMPANYISIMPORTANTINMAKINGTHOSEJUDGMENTS,ITBECOMESCOSTLYTOTRANSFERTHEMTOANEXTERNALACCOUNTANTHENCE,COMPANIESORGANIZETHESEACCOUNTINGTASKSINTERNALLYTHISRESULTISCONSISTENTWITHPREVIOUSRESEARCHONTHEOUTSOUR
29、CINGOFOTHERSERVICEFUNCTIONSWHEREHUMANASSETSPECIFICITYISINVOLVED,CONVERSELY,PERFORMINGROUTINEACCOUNTINGTASKSREQUIRESLESSJUDGMENT,SINCETHESETASKSAREMORESTANDARDIZEDACROSSFIRMSFORSUCHTASKS,FREQUENCYTURNSOUTTOBEAMOREIMPORTANTFACTORTHANASSETSPECIFICITYWHENMAKINGADECISIONONOUTSOURCINGWEFOUNDNOSUPPORTFORAR
30、OLEOFENVIRONMENTALORBEHAVIORALUNCERTAINTYOUTSOURCINGINTENSITYOFACCOUNTINGTASKS,WHETHERROUTINEORNONROUTINE,ISNEITHERASSOCIATEDWITHTHEUNCERTAINTYOFTHEWORKLOADOFTHESEACCOUNTINGTASKSNORWITHTHEEXTENTTOWHICHITCANBEDETERMINEDTHATTHEACCOUNTANTHASPERFORMEDHIS/HERJOBACCURATELYSIMILARTOTHEOUTSOURCINGOFINTERNAL
31、AUDITACTIVITIES,ENVIRONMENTALUNCERTAINTYDOESNOTEXPLAINTHEOUTSOURCINGOFACCOUNTINGWHETHERORNOTTHEREISCONSIDERABLEVARIATIONINTHEWORKLOAD,IFTHEACCOUNTINGSERVICESARENOTSPECIFICTOTHEFIRM,THEYMAYBEREADILYAVAILABLEFROMACCOUNTINGFIRMS,WITHLITTLEDIFFERENCEBETWEENSPOTANDNEGOTIATEDPRICESIFTHEYARESPECIFICTOTHEFI
32、RM,TASKSNEEDTOBEDONEINTERNALLY,IRRESPECTIVEOFTHEFACTTHATTHEIRSCHEDULINGISUNCERTAINORNOTEVENTHOUGHVANDAELEETALEXPECTTHATBEHAVIORALUNCERTAINTYISANIMPORTANTFACTORINTHEOUTSOURCINGDECISIONOFSERVICEFUNCTIONS,THEHYPOTHESISREGARDINGBEHAVIORALUNCERTAINTYWASNOTSUPPORTEDBYTHEDATATHEDATASHOWARATHERLOWMEANBOTHFO
33、RROUTINEANDNONROUTINETASKS,SUGGESTINGTHATITISNOTDIFFICULTTODETERMINEWHETHERTHEACCOUNTANTACCURATELYPERFORMEDTHEACCOUNTINGTASKSMANYSOFTWARETOOLSAREAVAILABLETOCHECKTHEACCURACYOFROUTINEACCOUNTINGTASKSINPUTOFDATAINADDITION,LEGALOFFICESEG,THENATIONALBANK,COLLECTOROFFINANCIALSTATEMENTSWILLALERTMANAGEMENTIF
34、THEACCOUNTANTHASMADEACALCULATIONERRORTCEHASBEENCRITICIZEDFORBEINGFOCUSEDSOLELYONOPPORTUNISMASTHEBASISFORBEHAVIOR,IGNORINGHOWRELATIONSHIPSAREMOREOFTENBASEDONCOOPERATIONANDTHEPERSONALRELATIONSHIPSTHATEXISTBETWEENACTORSTHANONACTUALORPERCEIVEDSELFSERVINGTHEREFORE,THISSTUDYALSOHASINCORPORATEDTHEISSUEOFTR
35、USTCONSIDERINGTHECRUCIALROLEOFTHECEOASDESCRIBEDBYTHEUPPERECHELONPERSPECTIVE,TRUSTINTHESERVICEPROVIDERMAYBEAUNIQUECHARACTERISTICOFSMESCOMPAREDTOLARGERFIRMSTHISSTUDYCLEARLYSHOWSTHATTHESMESDECISIONTOOUTSOURCEACCOUNTINGTASKSISNOTONLYBASEDONTHECHARACTERISTICSOFTHETRANSACTION,BUTALSOISINFLUENCEDBYTHEINTER
36、PERSONALTRUSTOFTHEEXECUTIVEINTHESERVICEPROVIDERINADDITION,THECRUCIALROLEOFTHEPERSONALCHARACTERISTICSOFTHECEOWASFURTHERCONFIRMEDBYTHESIGNIFICANTASSOCIATIONBETWEENTHEEDUCATIONALBACKGROUNDOFTHECEOANDOUTSOURCINGITWASFOUNDTHATSMESINWHICHTHECEODOESNOTHAVEANECONOMICORIENTEDBACKGROUNDTENDTOOUTSOURCETHEIRROU
37、TINEACCOUNTINGTASKSMOREINTENSELYSIMILARLY,SMESINWHICHTHECEODOESNOTHAVEAUNIVERSITYDEGREEARELIKELYTOOUTSOURCETHEIRNONROUTINEACCOUNTINGTASKSMOREINTENSELYSINCEPERFORMINGACCOUNTINGTASKSREQUIRESAMINIMUMOFACCOUNTINGEXPERTISE,SUCHCEOSMAYLACKTHESERELEVANTSKILLSANDKNOWLEDGE,SOTHATTHEYCHOOSETOOUTSOURCEONEMAYWI
38、SHTOEXTENDTHISSTUDYSFINDINGSTOOTHERSERVICEFUNCTIONS,SUCHASHUMANRESOURCES,IT,ANDLEGALSUPPORT,WHEREINTHEREAREALSOBOTHROUTINEEG,RECRUITMENT,HELPDESK,WARRANTIESANDNONROUTINETASKSEG,REMUNERATIONPOLICY,PATENT,COURTCASEFREQUENTLYPERFORMEDROUTINEACTIVITIESARECANDIDATESFORINTERNALIZINGSIMILARLY,NONROUTINETAS
39、KS,REQUIRINGKNOWLEDGEREGARDINGFIRMSPECIFICASSETS,PARTICULARLYIFPERFORMEDONAFREQUENTBASIS,WILLBERETAINEDWITHINTHEFIRMFURTHERMORE,FORACCOUNTINGTASKS,MANYFIRMSUSEACOMBINATIONOFOUTSOURCINGANDINTERNALIZING,EVENFORINDIVIDUALTASKSSUCHASPERIODENDACCOUNTINGONEMIGHTWONDERWHETHERTHISCANBEEXCLUSIVELYEXPLAINEDBY
40、TRANSACTIONCHARACTERISTICSTHESPECIFICKNOWLEDGETHATISLACKINGINSMESMIGHTBEANALTERNATIVEEXPLANATIONWEHESITATETOMAKEPREDICTIONS,BUTITSEEMSTHATSERVICEFUNCTIONSTHATREQUIRESPECIFICKNOWLEDGEAREMOREHEAVILYOUTSOURCEDWHENTHECEODOESNOTPOSSESSTHERELEVANTKNOWLEDGEFROMPREVIOUSEDUCATIONTHISCONCLUSIONISSIMILARTOTHER
41、ESULTSOBTAINEDBYARNETTANDJONES,WHERETHEITKNOWLEDGEOFTHECEOWASRELATEDTOITOUTSOURCINGSOURCEPATRICIAEVERAERT,GERRITSARENS,JANROMMEL,2010“USINGTRANSACTIONCOSTECONOMICSTOEXPLAINOUTSOURCINGOFACCOUNTING”SMALLBUSECONJULYPP93112译文使用交易成本理论解释会计外包外包被定义为企业将部分或全部功能分包给外方公司的一种模式。科斯提出，公司的交易成本理论已经成为一个标准的框架来解释为什么有些企业选
42、择一个内部功能，而其他公司决定外包给外部的公司。关于外包的实证研究的一部分采用TCE这种框架。TCE框架通过考虑交易成本试图解释公司是怎样组织公司的业务是使用内部功能还是进行外包。简单地说，在某种程度上交易不同，具体涉及到资产（资产特异性），对未来的不确定性（环境的不确定性），其他缔约方的行动的不确定性（行为不确定性）和一个给定的交易发生的频率。许多实证研究外包的生产任务，研究讨论其中几个TCE框架来销售外包任务所谓的前锋集成，两资产专用性人力资本和行为不确定性的意义，解释似乎进入模式独立的代理人与销售员工。关于外包的其他服务功能,例如人力资源、信息技术，会计很少有研究是可以得到的。据我们所知
43、，研究会计外包的使用TCE框架少之又少。我们注意到服务外包的研究数量是有限的，在实践中，公司总的趋势是倾向于核心活动。来自TCE研究表明，虽然转移在实践中受到有限的关注，但是给了具体特征函数，所以能影响服务外包的决定。他们因此断定，大企业服务资源外包的效率决策更强调行为不确定性、人的资产专用性和信任。同时，克莱在他的文章结束时强调，战略管理文件包括替代理论的基础、公司能力与信任，这些变量可能会变成竞争对手比较交易成本的重要观点。例如，公司要依靠服务的影响，信任其实是进入选择模式的服务性企业但不是制造公司。同样的，因为帐目清算任务的性质，我们可以期望服务提供商会影响外包的决定。因此，信任将会列入
44、介绍，而且，尽管中小企业的一个重要部分是经济活动，研究中小企业外包是相当匮乏的。研究小公司的生产任务外包将需要更多的理论，这将考虑到个人和组织的时机。整体而言，本研究的目的是为了确定为什么有些中小型企业会外包它们的会计工作，而其他的中小企业的会计任务不进行外包。我们将考察TCE在影响控制变量，信任和其他人格特征决定了中小企业主管。在这一过程中，我们试图扩大知识体中几个方面，首先，我们关注的是一种服务外包功能趋势，在一个功能区域我们深入集中精力，即会计功能；其次，我们在一个国家进行跨行业研究。从个案研究，跨行业的一个分析是我们进一步努力发展我们的知识资源外包等业务；第三，假设源自TCE模型，包括
45、资产专用性、环境不确定性、频率作为解释变量。克莱恩认为，实证研究经常被外包的定义混淆，因此实证代表一些关键因素如资产特异性和不确定性。在本研究中，我们不要使用一般的代理，但中小企业资产专用性、环境的不确定性发展测量依比例决定。测量频率的开发，占领两个音量代表和投放的交易；第四，我们指的是包括对财务主管的个人特征控制变量教育、年龄、倚靠外部会计。个人变量可以影响外包的决定，尤其是小公司。此外，TCE一直被批评为是仅仅注重机会主义为基础的行为，忽略关系通常是如合作人与其中的演员之间存在着的人际关系；第五，外包经常进行变量离散。在本研究中，我们考虑外包作为因变量以来，特别会计工作，小公司经常使用组合
46、外包。最后，我们总结收集的数据，分析任务可以区分为外包的常规会计工作和非常规的会计工作。在接下来的段落里，我们提供了一些的背景信息并发展假说，运用会计TCE框架任务，继以描述一下这个调查方法。其次，进行结果介绍。最后，对调查结果进行了讨论和做出影响未来研究的结论。当我们外包过程中，我们把独立公司以及会计公司的会计师比作血细胞。在图1所示的年度会计过程中，公司有四个主要任务1发票和金融交易进入；2准备了临时损益账户；3期末会计；4编制财务报表资产负债表、损益账户。这四项工作都是相互联系相互制约的，组合成完整的财务报表。内部审计功能，我们可以区分常规任务和非常规任务。输入的发票和准备临时报告是常规
47、任务，而期末会计和财务报表之编制可以被认为是非常规任务。常规任务是一些工作相对简单和标准化的输出，这是要求越来越少的一部分，无论是会计内部和外部。在相同的条件中，非常规任务需要更多的会计判断，这样的决定欠标准和宝贵意见。由于会计工作的外包决策常规任务的决定在某种意义上都是依赖于非常规任务外包，例如公司决定充分采纳外界的常规任务也将需要依靠非常规任务，因为企业将不再拥有的信息去执行非常规任务的内部。额外的会计任务例如商业咨询管理被该项研究结果排除，因为这些活动存在特殊的基础和显著的差异方面的内容。从业人员告诉我们，要在会计处理上考虑到外包无法捕捉的现实。一些公司使用一种混合的外包，甚至在单一的任
48、务也可以。例如一内部的会计师经常准备期末会计工作，而最后将这些任务外包给外部会计。因此，在本研究中，我们考虑外包强度作为因变量并定义其为“外包程度的百分数来表示工作量”。进行的外包的强度将被认为是对整个会计过程。对于整体外包强度，常规和非常规任务则另行规定。总的来说，结果表明，中小企业的会计外包支持两种主要TCE的预测，即频率和资产的特殊性。频率是显著的正相关外包强度，包括日常会计工作。符合TCE模型，频率会降低会计工作，更需要的是要把他们外包出去的。中小企业可以创造经济规模相当大的常规会计任务，使他们倾向于保持这样的内部会计工作。此外，我们发现的证据证明了资产在专用性上起着重要的作用，尤其对
49、于非常规的任务。非常规的帐目清算任务需要更多的专业知识去判断。对于特定环境的公司进行重要性地判断时，会计就会变得昂贵，因此公司通过这些内部的会计任务，把他们转移到外部会计。这个结果与以前的在外包其他服务的研究是一致的，具有资产专用性功能，与此有关的，例如内部审计、内部研发等。相反地，在公司里执行常规会计任务需要越来越少，因为这些工作都需要更规范。频率作为一个比资产专用性更为重要的因素时，才做出资源外包这样的业务的决定。我们发现环境或行为不确定性的不支持作用。会计任务的外包强度，无论常规或非常规，既不符合这些会计任务的工作量，也不符合不确定性的程度，这样它就可以被认定是会计师已精确完成他/她的工作。相似的外包例如内部审计活动，并不能解释环境不确定情况下的会计外包。如果对于这些不是特定服务会计的公司，那么工作量是否会有很大的变化，他们可以随时从会计师事务所去了解，了解价格有没有区别。如果他们在特定任务的公司，必须要做内部的任务，不论是不是这样一个事实他们的调度是不确定的。行为不确定性是服务职能的一个重要因素，资源外包的决策行为的不确定性假设不支持相关的数据。资料显示它包括常规和非常规任务并不难，相当低的程度决定是否准确地进行会计财务工作。许多软件工具可以提供检查精确的日常会计任务输入的数据。此外，如果在会计管理进行了计算误差，法律办公室例如全国银行的财务报表就会提醒。
