FACTORS INFLUENCING OUTSOURCING OF ACCOUNTING FUNCTIONS IN LEBANESE SMALL MEDIUM-SIZED ENTERPRISES

Accounting functions (AF) play a significant role in aiding firms to sustain competitive advantage (CA). However, small and medium-sized enterprises (SMEs) face troubles handling basic AF. This is primarily due to their dearth of proficiency and infrastructure. Consequently, outsourcing has come to be a substantial aspect of the thorough strategy of any SME to leverage its CA. In spite of the fact that outsourcing became very popular topic, this area has not been studied fully in emerging countries like Lebanon specifically in the industrial sector. Thus, this research aimed at examining the main factors affecting AF outsourcing in the Lebanese context. A survey of 280 owners of industrial SMEs within Beirut city was carried out. The empirical analysis revealed that asset specificity (AS) and behavioral uncertainty (BU) have a significant negative impact on outsourcing of AF. Whereas, degree of competition (DOC) and accounting competence have a significant positive impact on outsourcing of AF

O outsourcing e a performance dos hotéis da Madeira

O presente estudo visa analisar o efeito do outsourcing sobre a performance dos hotéis de 4 e 5 estrelas da Região Autónoma da Madeira (RAM). O efeito do outsourcing sobre a performance tem alicerces nas teorias dos custos de transação, da agência, contingência, e na abordagem baseada nos recursos da empresa. Esta investigação tem por base informação financeira e não financeira recolhida, junto dos hotéis de 4 e 5 estrelas da RAM, através de um questionário online relativo ao ano de 2019. A análise dos dados é realizada em duas fases: numa primeira fase procede-se ao cálculo de índices de eficiência DEA, de modo a aferir o nível de performance dos hotéis alvo de estudo e, posteriormente, numa segunda fase, analisa-se o efeito da utilização de outsourcing sobre a performance, com recurso a testes de hipóteses. O estudo revela as principais dinâmicas no âmbito do recurso ao outsourcing por parte dos hotéis de 4 e 5 estrelas da RAM. Mostra que a maior parte destes hotéis recorre a outsourcing, principalmente em atividades complementares, como a manutenção e os sistemas de informação, e em atividades não principais como a lavandaria, a limpeza de quartos e áreas comuns ou a jardinagem. Estes hotéis reconhecem mais vantagens do que desvantagens nesta prática e consideram que de uma forma geral o outsourcer cumpre o SLA (Service Level Agreement). O trabalho realizado aponta também o elevado nível de eficiência dos hotéis de 4 e 5 estrelas da RAM e que a mesma não se encontra associada às práticas de outsourcing destes hotéis.This study aims to analyze the effect of outsourcing on the performance of 4 and 5 star hotels in Madeira Island. The effect of outsourcing on performance is based on the theories of transaction costs, agency, contingency, and the resource-based approach. The study is based on financial and non-financial information collected from 4 and 5 star hotels in Madeira Island, through an online questionnaire, concerning the year 2019. The data analysis is carried out in two-phase: in a first phase, DEA efficiency indexes are calculated, in order to assess the performance level of the target hotels of the study and, subsequently, in a second phase, the effect of outsourcing on performance is analyzed, using hypothesis tests. The study reveals the main dynamics in terms of the use of outsourcing by 4 and 5 star hotels in RAM. It shows that most of these hotels use outsourcing, mainly in complementary activities, such as maintenance and information systems, and in non-core activities such as laundry, cleaning rooms and common areas or gardening. These hotels recognize more advantages than disadvantages in this practice and consider that, in general, the outsourcer meets the SLA (Service Level Agreement). The work carried out also shows the high level of efficiency of 4 and 5 star hotels in RAM and that it is not associated with the outsourcing practices of these hotels

Proposta de método para mensuração e avaliação dos custos de transação sobre compras públicas

O presente estudo concentra seu objetivo na proposta de um método para mensuração e análise dos custos de transação incorridos na execução dos processos de compras públicas. Para isso, foram utilizadas as teorias dos Custos de Transação, do Custeio Baseado em Atividades e do Gerenciamento de Processos de Negócios. Os resultados obtidos fornecem um diagnóstico monetário e situacional à luz da Teoria dos Custos de Transação, além de evidenciarem a existência de assimetria dos custos de transação em relação aos fatores de motivação de custos e aos volumes de atividades operacionais dos departamentos de compras públicas estudadosThis study focuses its aim in proposing a method for measurement and analysis of transaction costs incurred when executing public procurement processes. Theories of Economics of Transaction Costs, Business Process Management and Activity Based Costing were used. The results provide a monetary and situational diagnosis in light of the Transaction Costs Theory, as well as demonstrating the existence of asymmetry among values measured of transaction costs and motivating factors of costs and the volumes of operational activities of procurement departments studie