Outsourcing strategies of accounting functions in a developing economy : a study of the determinants by a triangulated approach

This study puts forward an explanatory model for the probability of a business having internal or external accounting at a specific moment. It is supported by resource- and skill-based theory, contingency theory and transaction cost theory which is considered as a main theory. With a triangulation method, we were able to identify the determinants of accounting outsourcing in Cameroon. The study’s results emphasise the influence of differentials in skills and costs as the main factors explaining the probability of accounting outsourcing. Greater uncertainty in the external environment also seems to reinforce the decision, thus confirm the flexible nature attributed to external forms. The make-or-buy decision depends on contextual factors such as the size of the business, training systems and accounting referential.