Decisions by small and medium enterprise (SME) entrepreneurs are plagued by a variety of
cognitive biases. Extant literature has mainly focused on a limited number of important …

This paper aims to identify the factors that affect the decisions of managers of manufacturing
sector SMEs in Iran to utilise external accountants' advisory services and to examine the …

This study aims to identify the factors affect Iranian SME decision to outsource accounting
functions in term of transaction cost economics (TCE) and resource-based view (RBV) …

Background Aim Setting Methods Results Conclusions Despite calls by scholars for small
business owners (SBOs) to seek external consultation from accountants, empirical work …

The relevance of SME-sub sector in Nigeria's economy has necessitated the need for
empirical investigations into the nature of its financial challenges. This paper evaluates the …

The present study was conducted to identify factors that affect Pakistani manufacturing SMEs
decisions to outsource management accounting practices in terms of transaction cost …

There is a gap in the literature related to understanding the relationship between
outsourcing of accounting functions and financial performance (productivity and cost …

Purpose Past research is mixed on family small and medium-sized enterprises'(SMEs) use
of external advisors and the limited empirical evidence is confined to developed markets …

This paper contributes to the discussion on the International Financial Reporting Standard
for Small and Medium‐sized Enterprises (IFRS for SMEs) in the academic literature by …

Small and medium-sized practices (SMPs) are often identified as a main provider of human
resources and employment advice to small and medium-sized enterprises (SMEs), but little …