Gandja, Serge Valant; Estay, Christophe - In: International Journal of Academic Research in … 2 (2012) 4, pp. 259-271
This article puts forward an explanatory model for the probability of a business having internal or external accounting at a specific moment. It is supported by three approaches: resource- based theory, contingency theory and transaction cost theory. A questionnaire was submitted to 79 business...