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dc.contributor.authorAsatiani, Aleksandre
dc.contributor.authorApte, Uday
dc.contributor.authorPenttinen, Esko
dc.contributor.authorRönkkö, Mikko
dc.contributor.authorSaarinen, Timo
dc.date.accessioned2020-01-15T07:44:01Z
dc.date.available2020-01-15T07:44:01Z
dc.date.issued2019
dc.identifier.citationAsatiani, A., Apte, U., Penttinen, E., Rönkkö, M., & Saarinen, T. (2019). Impact of accounting process characteristics on accounting outsourcing : Comparison of users and non-users of cloud-based accounting information systems. <i>International journal of accounting information systems</i>, <i>34</i>, Article 100419. <a href="https://doi.org/10.1016/j.accinf.2019.06.002" target="_blank">https://doi.org/10.1016/j.accinf.2019.06.002</a>
dc.identifier.otherCONVID_32156940
dc.identifier.urihttps://jyx.jyu.fi/handle/123456789/67307
dc.description.abstractPrior literature informs us that a company's decision to outsource a business process depends on process characteristics such as how frequently the process is performed or how specific the assets required by the process are. In this article, we compare the effects of accounting process characteristics on outsourcing decisions across users of traditional and cloud-based accounting information systems (AIS). By focusing on outsourcing of accounting processes among small and medium sized enterprises, we investigate the effect of five business process characteristics (frequency, human asset specificity, uncertainty, information intensity, and need for customer contact) on the outsourcing decision. Our results reveal that process frequency has a weaker negative effect on the outsourcing decision among users of cloud-based AIS. This appears to contribute to users of cloud-based AIS outsourcing a larger variety of accounting processes. Compared to traditional AIS, the inherent properties of cloud-based AIS such as ubiquitous access, scalability, and integration seem to encourage users of cloud-based AIS to also outsource processes that are frequently performed.en
dc.format.mimetypeapplication/pdf
dc.languageeng
dc.language.isoeng
dc.publisherElsevier
dc.relation.ispartofseriesInternational journal of accounting information systems
dc.rightsIn Copyright
dc.subject.othertransaktiokustannukset
dc.subject.otheroutsourcing
dc.subject.otheraccounting
dc.subject.othercloud-based accounting information systems
dc.subject.othertransaction costs
dc.subject.othereconomics
dc.subject.othersmall and medium-sized enterprises
dc.titleImpact of accounting process characteristics on accounting outsourcing : Comparison of users and non-users of cloud-based accounting information systems
dc.typearticle
dc.identifier.urnURN:NBN:fi:jyu-202001151256
dc.contributor.laitosInformaatioteknologian tiedekuntafi
dc.contributor.laitosFaculty of Information Technologyen
dc.type.urihttp://purl.org/eprint/type/JournalArticle
dc.type.coarhttp://purl.org/coar/resource_type/c_2df8fbb1
dc.description.reviewstatuspeerReviewed
dc.relation.issn1467-0895
dc.relation.volume34
dc.type.versionacceptedVersion
dc.rights.copyright© 2019 Elsevier Inc.
dc.rights.accesslevelopenAccessfi
dc.subject.ysokirjanpito
dc.subject.ysopienet ja keskisuuret yritykset
dc.subject.ysopilvipalvelut
dc.subject.ysoulkoistaminen
dc.subject.ysokustannukset
dc.format.contentfulltext
jyx.subject.urihttp://www.yso.fi/onto/yso/p2692
jyx.subject.urihttp://www.yso.fi/onto/yso/p8246
jyx.subject.urihttp://www.yso.fi/onto/yso/p24167
jyx.subject.urihttp://www.yso.fi/onto/yso/p9998
jyx.subject.urihttp://www.yso.fi/onto/yso/p7517
dc.rights.urlhttp://rightsstatements.org/page/InC/1.0/?language=en
dc.relation.doi10.1016/j.accinf.2019.06.002
jyx.fundinginformationNo funding text.
dc.type.okmA1


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