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Accounting Outsourcing for Vietnamese Small and Medium-Sized Enterprises and Its Theoretical Background

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This study would explore the advantages and disadvantages of accounting outsourcing activities of SMEs in Vietnam based on two background theories: Transaction Cost Theory (TCE) and Resource – based View (RBV). The study supports the tendency of accounting outsourcing for SMEs in Vietnam when they want to focus on promoting their internal competencies but lack of internal resources. Future research for deeper understanding of accounting outsourcing are also discussed in this paper.
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Accounting Outsourcing for Vietnamese Small and Medium-Sized Enterprises and Its Theoretical Background