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Accounting Outsourcing on Iranian SME Performance: Transaction Cost Economics and Resource-Based Perspectives

This paper identifies the factors affecting outsourcing intensity of accounting activities and the impact of outsourcing on firm performance in term of transaction cost economics (TCE) perspective and resourcebased view (RBV) in the Iranian manufacturing SMEs. Using 658 questionnaires, our regression analysis shows that asset specificity, trust and degree of competition are key factors influencing outsourcing decision. Interestingly, our findings suggest the outsourcing intensity is significantly and positively associated with SME performance. More importantly, our findings also suggest that outsourcing intensity fully mediates the relationship between trust and firm performance and partially mediates the relationship between degree of competition and firm performance, but it does not mediate the relationship between asset specificity and firm performance.