Gandja, Serge Valant; Degos, Jean-Guy - In: African Journal of Accounting, Auditing and Finance 1 (2012) 4, pp. 319-337
explaining the probability of accounting outsourcing. Greater uncertainty in the external environment also seems to reinforce the … 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 …