使用交易成本理論解釋會計外包【外文翻譯】

1、本科畢業(yè)論文（設計）外文翻譯原文：原文：UsingTransactionCostEconomicstoexplainoutsourcingofaccountingOutsourcingcanbedefinedastheactofsubcontractingoutallpartsofsomefunctioninafirmtoanexternalparty.Thetransactioncosttheyofthefirmintroducedb

2、yCoasehasbecomeastardframewktoexplainwhysomefirmschoosetoganizeagivenfunctioninternallywhileotherfirmsdecidetooutsourcethatfunctiontoanexternalparty.AnextensivepartoftheempiricalresearchonoutsourcingadoptsthisTCEframewk.

3、ByconsideringtherelativecostoftransactionsusingitsownemployeesontheonehexternalpartiesontheotherTCEtriestoexplainhowcompaniesareganized.Simplystatedtransactionsdifferinthedegreetowhichrelationshipspecificassetsareinvolve

4、d(assetspecificity)theamountofuncertaintyaboutthefuture(environmentaluncertainty)theamountofuncertaintyaboutotherparties’actions(behaviuncertainty)thefrequencywithwhichagiventransactionoccurs.Manyempiricalstudieshaveinve

5、stigatedtheoutsourcingofproductiontasks.GatignondiscussseveralstudieswhereintheTCEframewkisusedtoexplainoutsourcingofmarketingdistributiontasks.Bothassetspecificitybehavialuncertaintyseemedsignificantinexplainingentrymod

6、e(independentagentversussalesemployees).WithrespecttotheoutsourcingofotherservicefunctionssuchashumanresourcesITaccountingonlyafewstudiesareavailable.FinstanceWatjatrakulBarthelemyfoundassetspecificitytobeanimptantdriver

7、ftheoutsourcingofIT.investigatedtheoutsourcingoftheinternalauditfunctionfoundsupptfbothassetspecificityfrequency.AsfarasweknowresearchontheoutsourcingofaccountingusingaTCEframewkismissing.Thislimitednumberofstudiesonouts

8、ourcingofservicefunctionsisincontrastThirdhypothesesarederivedfromtheTCEmodelincludeassetspecificityenvironmentaluncertaintyfrequencyasexplanatyvariables.Kleinarguesthatempiricalresearchonoutsourcingoftenishamperedbyconf

9、usionaboutthedefinitionsoftherefetheempiricalproxiesfkeyvariableslikeassetspecificityuncertainty.InthisstudywedonotusegeneralproxiesbutdevelopmeasurementscalestocapturetheperceptionoftheSMEexecutiveonassetspecificityenvi

10、ronmentaluncertainty.Ameasureffrequencyisdevelopedcapturingboththevolume(representingtheresourcesinvested)repetitivenessofthetransaction.FourthweincludecontrolvariablesreferringtothepersonalacteristicsoftheCEO(educationa

11、getrustintheexternalaccountant).ParkKrishnansuggestthatpersonalvariablesmayhaveanimpactonoutsourcingdecisionsinparticularfsmallfirms.InadditionTCEhasbeencriticizedfbeingfocusedsolelyonopptunismasabasisfbehaviigninghowrel

12、ationshipsmeoftenarebasedoncooperationthepersonalrelationshipsthatexistbetweenacts.Fifthoutsourcingoftenismodeledasadiscretevariable.Inthisstudyweconsiderthedegreeofoutsourcingasthedependentvariablesinceparticularlywitha

13、ccountingtaskssmallfirmsoftenuseacombinationofoutsourcinginternalizing.Finallywecollectdataatthetaskleveltherebymakingitpossibletodistinguishbetweentheoutsourcingofroutinenonroutineaccountingtasks.Inthefollowingsectionsw

14、eprovidesomebackgroundinfmationdevelophypothesesbyapplyingtheTCEframewktoaccountingtasks.Thisisfollowedbyadeionofthesurveymethodology.Nextthefindingsarepresented.Finallytheresultsarediscussedimplicationsffutureresearchar

15、edrawn.Asweaddresstheprocessofoutsourcingwerefertothe‘externalaccountant’includingboththeindependentaccountanttheaccountingfirm.AsindicatedinFig.1theannualaccountingprocessinacompanyiscomposedoffourmaintasks:(1)entryofin

16、voicesfinancialtransactions(2)preparationofaninterimprofitlossaccount(3)periodendaccounting(4)preparationoffinancialstatements(balancesheetsprofitlossaccountnotes).Thesefourtasksareinterconnectedallarenecessarytoproducec