Gandja, Serge Valant; Degos, Jean-Guy - In: African Journal of Accounting, Auditing and Finance 1 (2012) 4, pp. 319-337
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...