references - umstudentsrepo.um.edu.my/3883/7/references.pdf · journal of small business and...

27
260 REFERENCES Abdul-Halim, H., & Che-Ha, N. (2009). Testing the Dimensionality of Integrated HRM Strategy among Malaysian Manufacturing Organizations. International Journal of Business and Management, 4(10), 120-134. Abdul-Halim, H. B. A. (2009). Outsourcing the HR functions: the role of strategies and HR performance. Unpublished PhD Thesis, Faculty of Business and Accountancy, University of Malaya, Kuala Lumpur. Adler, P. S. (2001). Market, hierarchy, and trust: The knowledge economy and the future of capitalism. Organization Science, 12(2), 215234. Ahmadi, M. S. (2010). Look at other services of professional accountants. Journal of Iranian Certified Public Accountants, 46-47. (In Persian) Akande, A. (1994). Coping with entrepreneurial stress: evidence from Nigeria. Journal of Small Business Management, 32(1), 83-87. Ale-Ebrahim, N., Ahmed, S., & Taha, Z. (2009). Virtual R & D teams in small and medium enterprises: A literature review. Scientific Research and Essays, 4(13), 1575-1590. Ale-Ebrahim, N., Ahmed, S., & Taha, Z. (2010). Critical factors for new product developments in SMEs virtual team. African Journal of Business Management, 4(11), 2247-2257. Alvarez-Suescun, E. (2010). Combining transaction cost and resource-based insights to explain IT implementation outsourcing. Inf Syst Front 12, 631645. Amani, A., & Davani, G. H. (2010). Audit services, audit fees and the ranking auditors. Journal of Iranian Certified Public Accountants, 32-41. (In Persian) Andaleeb, S. S. (1992). The Trust Concept: Research Issues for Channels of Distribution. Research in Marketing, 11, 134. Anderson, J. C., & Gerbing, D. W. (1988). Structural Equation Modeling in Practice: A Review and Recommended Two-Step Approach. Psychological Bulletin, 103(3), 411-423. Anderson, R. (1996). Internal audit taps new sources. Journal of Business Strategy, 17, 2224. Ang, S., & Straub, D. W. (1998). Production and transaction economics and IS outsourcing: a study of the US banking industry. MIS Quarterly, 22(4), 535-552. ArabSalehi, M., & Velashani, M. A. B. (2009). Financial Reporting Gap in Developing

Upload: others

Post on 18-Oct-2020

1 views

Category:

Documents


0 download

TRANSCRIPT

Page 1: REFERENCES - UMstudentsrepo.um.edu.my/3883/7/REFERENCES.pdf · Journal of Small Business and Enterprise Development, 9(2), 100-110. Conner, K. R. (1991). A historical comparison of

260

REFERENCES

Abdul-Halim, H., & Che-Ha, N. (2009). Testing the Dimensionality of Integrated HRM

Strategy among Malaysian Manufacturing Organizations. International Journal of

Business and Management, 4(10), 120-134.

Abdul-Halim, H. B. A. (2009). Outsourcing the HR functions: the role of strategies and

HR performance. Unpublished PhD Thesis, Faculty of Business and Accountancy,

University of Malaya, Kuala Lumpur.

Adler, P. S. (2001). Market, hierarchy, and trust: The knowledge economy and the future

of capitalism. Organization Science, 12(2), 215–234.

Ahmadi, M. S. (2010). Look at other services of professional accountants. Journal of

Iranian Certified Public Accountants, 46-47. (In Persian)

Akande, A. (1994). Coping with entrepreneurial stress: evidence from Nigeria. Journal of

Small Business Management, 32(1), 83-87.

Ale-Ebrahim, N., Ahmed, S., & Taha, Z. (2009). Virtual R & D teams in small and

medium enterprises: A literature review. Scientific Research and Essays, 4(13),

1575-1590.

Ale-Ebrahim, N., Ahmed, S., & Taha, Z. (2010). Critical factors for new product

developments in SMEs virtual team. African Journal of Business Management,

4(11), 2247-2257.

Alvarez-Suescun, E. (2010). Combining transaction cost and resource-based insights to

explain IT implementation outsourcing. Inf Syst Front 12, 631–645.

Amani, A., & Davani, G. H. (2010). Audit services, audit fees and the ranking auditors.

Journal of Iranian Certified Public Accountants, 32-41. (In Persian)

Andaleeb, S. S. (1992). The Trust Concept: Research Issues for Channels of Distribution.

Research in Marketing, 11, 1–34.

Anderson, J. C., & Gerbing, D. W. (1988). Structural Equation Modeling in Practice: A

Review and Recommended Two-Step Approach. Psychological Bulletin, 103(3),

411-423.

Anderson, R. (1996). Internal audit taps new sources. Journal of Business Strategy, 17, 22–

24.

Ang, S., & Straub, D. W. (1998). Production and transaction economics and IS

outsourcing: a study of the US banking industry. MIS Quarterly, 22(4), 535-552.

ArabSalehi, M., & Velashani, M. A. B. (2009). Financial Reporting Gap in Developing

Page 2: REFERENCES - UMstudentsrepo.um.edu.my/3883/7/REFERENCES.pdf · Journal of Small Business and Enterprise Development, 9(2), 100-110. Conner, K. R. (1991). A historical comparison of

261

Countries: The Case Study of Iran. Middle Eastern Finance and Economics (3), 77-

78.

Armstrong, J., & Overton, T. (1997). Estimating non-response bias in mail surveys.

Journal of Marketing Research, 3, 396–402.

Arnold, U. (2000). New dimensions of outsourcing: a combination o f transaction cost

economics and the core competencies concept. European Journal of Purchasing &

Supply Management 6(1), 23-29.

Aubert, B. A., Rivard, S., & Patry, M. (1996). A transaction cost approach to outsourcing

behavior: Some empirical evidence. Information & Management, 30, 51-64.

Aubert, B. A., Rivard, S., & Patry, M. (2004). A transaction cost model of IT outsourcing.

Information & Management, 41, 921–932.

Bachmann, R. (2001). Trust, power and control in trans-organizational relations.

Organization Studies, 22(2), 337–365.

Bagozzi, R. P., & Dholakia, U. M. (2006). Antecedents and Purchase Consequences of

Customer Participation in Small Group Brand Communities. International Journal

of Research in Marketing, 23(1), 45-61.

Bahli, B., & Rivard, S. (2005). Validating measures of information technology outsourcing

risk factors. Omega, 33(2), 175-187.

Bagozzi, R. P., & Phillips, L. W. (1982). Representing and Testing Organizational

Theories: A Holistic Construal. Administrative Science Quarterly, 27(3), 459-489.

Barney, J. (1986). Strategic factor markets: Expectations, luck and business strategy.

Management Science, 32(10), 1231-1241.

Barney, J. B. (1991). Firm resources and sustained competitive advantage. Journal of

Management Accounting Research, 17(1), 99–120.

Barney, J. B. (1999). How a firm‘s capabilities affect boundary decisions. Sloan

Management Review, 40 (3), 137–145.

Barney, J. B. (2001). Resource-based Theories of Competitive Advantage: A Ten-year

Retrospective on the Resource-based View. Journal of Management, 27, 643–650.

Barney, J. B., & Hansen, M. H. (1994). Trustworthiness as a Source of Competitive

Advantage. Strategic Management Journal, 15, 175–190.

Baron, R. M., & Kenny, D. A. (1986). The moderator mediator variable distinction in

social psychological research: conceptual, strategic, and statistical considerations.

Journal of Personality and Social Psychology, 51(6), 1173–1182.

Page 3: REFERENCES - UMstudentsrepo.um.edu.my/3883/7/REFERENCES.pdf · Journal of Small Business and Enterprise Development, 9(2), 100-110. Conner, K. R. (1991). A historical comparison of

262

Barr, R. H. J. R., & Chang, S. Y. (1993). Outsourcing internal audits: a boon or bane?

Managerial Auditing Journal, 8, 14–17.

Barrar, P., Jones, J., Vedovato, M., & Wood, D. (2002). The efficiency of accounting

service provision Business Process Management, 8(3), 195-217.

Barsley, G., & Kleiner, B. H. (1990). Small business management: ensuring your client's

success. The National Public Accountant, 35(2), 30-33.

Barthelemy, J. (2003). The Seven Deadly Sins of Outsourcing. Academy of Management

Executive, 17(2), 87-100.

Barthelemy, K., & Geyer, D. (2005). An empirical investigation of IT outsourcing versus

quasi-outsourcing in France and Germany. Information & Management, 42(4),

533–542.

Bartlett, J. E., Kotrlik, J. W., & Higgins, C. (2001). Organizational Research: Determining

Appropriate Sample Size for Survey Research. Information Technology, Learning,

and Performance Journal, 19(1), 43-50.

Bayati, A., & Taghavi, A. (2007). The impacts of acquiring ISO 9000 certification on the

performance of SMEs in Tehran. The TQM Magazine, 19(2), 140-149.

Beaumont, N., & Costa, C. (2002). Information technology outsourcing in Australia.

Information Resources Management Journal, 15, 14-31.

Behling, O., & Law, K. S. (2000). Translating Questionnaires and Other Research

Instruments. Thousand Oaks, CA: Sage Publications, Inc

Bennett, R., & Robson, P. (1999). The use of external business advice by SMEs in Britain.

Entrepreneurship and Regional Development 11(2), 155–180.

Bennett, R., & Robson, P. (2004). Support services for SMEs: does the `franchisee' make a

difference to the Business Link offer? Environment and Planning C: Government

and Policy, 22, 859 – 880.

Benson, J., & Littler, C. (2002). Outsourcing and Workforce Reductions: An Empirical

Study of Australian Organizations. Asia Pacific Business Review, 8(3), 16-30.

Bentler, P. M. (1990). Comparative Fit Indices in Structural Models. Psychological

Bulletin, 107(2), 238-246.

Bentler, P. M., & Chou, C. P. (1987). Practical Issues in Structural Modeling. Sociological

Methods and Research, 16(1), 78-117.

Berry, A. J., Sweeting, R., & Goto, J. (2006). The effect of business advisers on the

performance of SMEs. journal of small Business and Enterprise Development,

13(1), 33-47.

Page 4: REFERENCES - UMstudentsrepo.um.edu.my/3883/7/REFERENCES.pdf · Journal of Small Business and Enterprise Development, 9(2), 100-110. Conner, K. R. (1991). A historical comparison of

263

Bettis, R. A., Bradley, S. P., & Hamel, G. (1992). Outsourcing and industrial decline.

Academic Management Executive, 6(1), 7-22.

Blackburn, R., Carey, P., & Tanewski, G. A. (2010). Business Advice to SMEs:

Professional Competence, Trust and Ethics.Certified Accountants Educational

Trust. the Association of Chartered Certified Accountants, 29 Lincoln‘s Inn Fields,

London WC2A 3EE. ISBN: 978-1-85908-465-6.

Blackburn, R., & Jarvis, R. (2010). The role of small and medium practices in providing

business support to small- and mediumsized enterprises. Information Paper,

International Federation of Accountants, April.

Blackwood, T., & Mowl, G. (2000). Expatriate-owned small businesses: Measuring and

accounting for success. International Small Business Journal, 18(3), 60-73.

Blumberg, D. F. (1998). Strategic assessment of outsourcing and downsizing in the service

market. Managing service Quality, 8(1), 5-18.

Bollen, K. A. (1990). Overall Fit in Covariance Structural Models: Two Types of Sample

Size Effects. Psychological Bulletin, 107(2), 256-259.

Boucher, X., Bonjour, E., & Grabot, B. (2007). Formalisation and use of competencies for

industrial performance optimisation: A survey. Computers in Industry, 58, 98–117.

Bozzurro, L., Costa, M. d., & Zhang, E. (2008). The process of trust creation between

SMEs and their consulting accountants. Unpublished Bachelor Dissertation,

Kristianstad University.

Brandau, M., & Hoffjan, A. H. (2010). Exploring the involvement of management

accounting in strategic decisions and control: The case of offshoring. Journal of

Accounting & Organizational Change, 6 (1), 72-95.

Breen, J., Sciulli, N., & Calver, C. (2003). The Role of the External Accountant in Small

Firms. Paper presented at the 16th Annual SEAANZ Conference, Ballarat,

Australia (28 September).

Brislin, R. (1970). Back-Translation for Cross-Cultural Research. Journal of Cross-

Cultural Psychology, 1, 185-216.

Bromiley, P., & Harris, J. (2006). Trust, transaction cost economics, and

mechanisms.Malden, MA: Blackwell. PP. 124-143.

Brouthers, K., & Brouthers, L. (2003). Why service and manufacturing entry mode choices

differ: The influence of transaction cost factors, risk and trust. Journal of

Management Studies, 40(5), 1179–1204.

Page 5: REFERENCES - UMstudentsrepo.um.edu.my/3883/7/REFERENCES.pdf · Journal of Small Business and Enterprise Development, 9(2), 100-110. Conner, K. R. (1991). A historical comparison of

264

Brown, R. B., Saunders, M., & Bresford, R. (2006). You owe it to yourself: The financially

literate manager. Accounting Forum, 30(2), 179-191.

Bryce, D. J., & Useem, M. (1998). The Impact of Corporate outsourcing on Company

Value. European Management Journal, 16(6), 635-643.

Bryman, A., & Cramer, D. (1990). Quantitative data analysis for social scientists. London:

Rout ledge.

Burns, A. C., & Bush, R. F. (2000). Marketing Research. (3rd ed.). Upper-Saddle River,

New Jersey: Prentice Hall, Inc.

Burns, J., & Scapens, R. W. (2000). Conceptualizing management accounting change: an

institutional framework. Management Accounting Research, 11, 3-25.

Bustinza, O. F., Arias-Aranda, D., & Gutierrez-Gutierrez, L. (2010). Outsourcing,

competitive capabilities and performance: an empirical study in service firms.

International Journal of Production Economics, 126(276–288).

Byrne, B. M. (2001). Structural Equation Modeling with AMOS: Basic Concepts,

Applications, and Programming, Mahwah, New Jersey: Lawrence Erlbaum

Associates.

Caldeira, M. M., & Ward, J. M. (2003). Using resource-based theory to interpret the

successful adoption and use of information systems and technology in

manufacturing small and medium-sized enterprises. European Journal of

Information System, 12 (2), 127-141.

Caniëls, M. C. J., & Roeleveld, A. (2009). Power and dependence perspectives on

outsourcing decisions. European Management Journal, 27, 402– 417.

Caplan, D., Janvrin, D., & Kurtenbach, J. (2007). Internal audit outsourcing: an analysis of

self-regulation by the accounting profession. Research in Accounting Regulation,

19, 3–34.

Carey, P., Subramaniam, N., & Ching, K. C. W. (2006). Internal audit outsourcing in

Australia. Accounting and Finance, 46, 11-30.

Carey, P. J. (2008). The benefits of services provided by external accountants to small and

medium sized enterprises. Unpublished PhD Thesis, University of New South

Wales, Australia.

Carter, R., & Hodgson, G. M. (2006). The impact of empirical tests of transaction cost

economics on the debate on the nature of the firm. Strategic Management Journal,

27(5), 461-476.

Cha, E., Kim, K. H., & Erlen, J. A. (2007). Translation of Scales in Cross-Cultural

Research: Issues and Techniques. Journal of Advanced Nursing, 58(2), 1-10.

Page 6: REFERENCES - UMstudentsrepo.um.edu.my/3883/7/REFERENCES.pdf · Journal of Small Business and Enterprise Development, 9(2), 100-110. Conner, K. R. (1991). A historical comparison of

265

Chang, Y.-C., Chen, Y.-C., & Kuo, T.-K. (2009). Strategic technology sourcing in

corporate ventures A study of Taiwanese pharmaceutical firms. International

Journal of Entrepreneurial Behaviour & Research, 15(5), 497-517.

Chew, D. A. S., Yan, S., & Cheah, C. Y. (2008). Core capability and competitive strategy

for construction SMEs in China. Chinese Management Studies, 2(3), 203-214.

Chiles, T. H., & McMackin, J. F. (1996). Integrating variable risk preferences, trust, and

transaction cost economics. Academy of Management Review, 21, 73-99.

Chittenden, F., McConnel, J., & Risner, C. (1990). The role of accounting profession in the

growth and development of small business, ACCA research report no.18,

association of chartered certified accountants.

Cho, J. J.-K., Ozment, J., & Sink, H. (2008). Logistics capability, logistics outsourcing and

firm performance in an e-commerce market. International Journal of Physical

Distribution & Logistics Management, 38(5), 336-359.

Chua, W.F., (1986) Radical Developments in Accounting Thought, The Accounting

Review 66 (4): 601-632.

Churchill, G. A. (1979). A Paradigm for Developing Better Measures of Marketing

Constructs. Journal of Marketing Research, 16(1), 64-73.

Churchill, G. A., & Iacobucci, D. (2002). Marketing Research – Methodological

Foundations, Australia: South Western Thomson Learning.

Ciccotosto, S., Nandan, R., & Smorfitt, D. (2008). Issues Facing Small Accounting

Practices in Regional North Queensland: An Exploratory Study. Australian

Accounting Review, 18 (4), 324 - 334.

CIMA. (2008). Finance and accounting outsourcing. Topic Gateway Series No. 8. The

Chartered Institute of Management Accountants.26 Chapter Street London SW1P

4NP United Kingdom.

Coakes, S. J., & Steed, L. G. (2003). SPSS Analysis without Anguish Version 11.0 for

Windows. Australia: John Wiley & Sons.

Coase, R. H. (1937). The nature of the firm. Economica, 4(16), 386-405.

Colbert, G. J., & Spicer, B. H. (1995). A multi-case investigation of a theory of the transfer

pricing process. Accounting, Organizations and Society, 20(6), 423-456.

Collis, J., & Jarvis, R. (2002). Financial information and the management of small private

companies. Journal of Small Business and Enterprise Development, 9(2), 100-110.

Conner, K. R. (1991). A historical comparison of resource-based theory and five schools of

thought within industrial organization economics: do we have a new theory of the

Page 7: REFERENCES - UMstudentsrepo.um.edu.my/3883/7/REFERENCES.pdf · Journal of Small Business and Enterprise Development, 9(2), 100-110. Conner, K. R. (1991). A historical comparison of

266

firm? . Journal of Management Accounting Research, 17(1), 121–154.

Conner, K. R., & Prahalad, C. K. (1996). A resource-based theory of the firm: Knowledge

versus opportunism. Organization Science, 7(5), 477-501.

Cooper, D. R., & Schindler, P. S. (2003). Business Research Methods. 8th edition, New

York: McGraw-Hill.

Corso, M., Martini, A., Paolucci, E., & Pellegrini, L. (2003). Knowledge management

configurations in Italian small-to-medium enterprises. Integrated Manufacturing

Syst, 14, 46-56.

Darke, P., Shanks, G., & Broadbent, M. (1998). Successfully Completing Case Study

Research:Combining Rigour, Relevance and Pragmatism. Information Systems

Journal, 8, 273 – 289.

Das, T. K., & Teng, B. S. (1998). Between trust and control: developing confidence in

partner cooperation in alliances. The Academy of Management Review, 23(3), 491-

512.

David, R. J., & Han, S. (2004). A systematic assessment of the empirical support for

transaction cost economics. Strategic Management Journal, 25, 39-58.

Davison, K. K., Downs, D. S., & Birch, L. L. (2006). Pathways Linking Perceived Athletic

Competence and Parental Support at Age 9 Years to Girls‟ Physical Activity at

Age 11 Years. Research Quarterly for Exercise and Sport, 77(1), 23-31.

Deakins, D., Logan, D., & Steele, L. (2001). The Financial Management of the Small

Enterprise. ACCA Research Report No. 64. London: The Association of Chartered

Certified Accountants, Certified Accountants Educational Trust.

Delmotte, J., & Sels, L. (2008). HR outsourcing: threat or opportunity? Personnel Review,

37(5), 543-563.

Dess, G. G., & Robinson, R. B. (1984). Measuring organizational performance in the

absence of objective measures: The case of the privately-held firm and

conglomerate business unit. Strategic Management Journal, 5(3), 265-273.

DeThomas, A. R., & Fredenberger, W. B. (1985). Accounting need of very small business.

CPA Journal, 55(10), 14-23.

Devi, S. S., & Samujh, R. H. (2010). Accountants as Providers of Support and Advice to

SMEs in Malaysia (Research report No. 118). ACCA, London

Dibbern, J., & Heinzl, A. (2006). Selective outsourcing of information systems in small

andmediumsized enterprises. In R. Hirschheim, A.Heinzl, & J. Dibbern (Eds.),

Information systems outsourcing. Enduring themes, new perspectives and global

challenges (pp. 57–82). Berlin: Springer.

Page 8: REFERENCES - UMstudentsrepo.um.edu.my/3883/7/REFERENCES.pdf · Journal of Small Business and Enterprise Development, 9(2), 100-110. Conner, K. R. (1991). A historical comparison of

267

Dibbern, J., & Heinzl, A. (2009). Outsourcing of Information Systems Functions in Small

and Medium Sized Enterprises: A Test of a Multi-Theoretical Model. Business &

Information Systems Engineering, 1, 101-110.

Domberger, S. (1998). The Contracting Organization: A Strategic Guide to Outsourcing.

Oxford University Press, Oxford.

Doran, M. (2006). Bean counter or business adviser? An exploratory study of changing

times for the accounting practitioner in Ireland. The Irish Accounting Review,

13(1), 23-46.

Døving, E., & Gooderham, P. N. (2005). Small firm accountancy practices as business

advisors: a dynamic capabilities view of the scope of their services. (No:65/05).

Norway, Institute for research in economics and business administration.

Døving, E., & Gooderham, P. N. (2008). Dynamic capabilities as antecedents of the scope

of related diversification: the case of small firm accountancy practices. Strategic

Management Journal, 29(8), 841–857.

Dyer, J., & Chu, W. (2000). The determinants of trust in supplier-automaker relationships

in the U.S., Japan, and Korea. Journal of International Business Studies, 31(2),

259-285.

Dyer, J. H. (1996). Does governance matter? Keiretsu alliances and asset specificity as

sources of Japanese competitive advantage. Organization Science, 7(6), 649–666.

Dyer, J. H., & Chu, W. (2003). The role of trustworthiness in reducing transaction costs

and increasing information sharing: Empirical evidence from the United States,

Japan, and Korea. Organization Science, 14(1), 57–68.

Dyer, L. M., & Ross, C. A. (2008). Seeking advice in a dynamic and complex business

environment: Impact on the success of small firms. Journal of Developmental

Entrepreneurship, 13(2), 133-149.

Ehie, I. C. (2001). Determinants of Success in Manufacturing Outsourcing Decisions: A

Survey Study. Production and Inventory Management Journal, 42(1), 31-39.

Ellram, L. M., Tate, W., & Billington, C. (2008). Offshore outsourcing of professional

services: a transaction cost economics perspective. Journal of Operations

Management 26(2), 148–163.

Elmuti, D. (2003). The perceived impact of outsourcing on organizational performance.

Mid-American Journal of Business, 18, 33-41.

Eriksson, P. E. (2007). Efficient Governance of Construction Projects through Cooperative

Procurement Procedures. Department of Business Administration and Social

Sciences. Luleå, Luleå University of Technology.

Page 9: REFERENCES - UMstudentsrepo.um.edu.my/3883/7/REFERENCES.pdf · Journal of Small Business and Enterprise Development, 9(2), 100-110. Conner, K. R. (1991). A historical comparison of

268

Espino-Rodríguez, T. F., & Gil-Padilla, A. M. (2005). The relationship between leisure

outsourcing and specificity: Performance and management perception in hotels in

the Canary Islands. Journal of Hospitality and Tourism Research, 29(3), 396-418.

Espino-Rodríguez, T. F., Lai, P.-C., & Baum, T. (2008). Asset specificity in make or buy

decisions for service operations An empirical application in the Scottish hotel

sector. International Journal of Service Industry Management, 19(1), 111-133.

Espino-Rodríguez, T. F., & Padrón-Robaina, V. (2004). Outsourcing and its impact on

operational objectives and performance: a study of hotels in the Canary Islands.

Hospitality Management, 23(287-306).

Espino-Rodríguez, T. F., & Padrón-Robaina, V. (2005). A resource-based view of

outsourcing and its implications for organizational performance in the hotel sector.

Tourism Management, 26, 707–721.

Espino-Rodríguez, T. F., & Padrón-Robaina, V. (2006). A review of outsourcing from the

resource-based view of the firm. International Journal of Management Reviews,

8(1), 49-70.

Espino-Rodríguez, T. F., & Rodríguez-Díaz, M. (2008). Effects of internal and relational

capabilities on outsourcing: an integrated model. Industrial Management & Data

Systems, 108(3), 328-345.

Evans, C., Ritchie, K., Tran-Nam, B., & Walpole, M. (1996 ). A report into the

incremental costs of taxpayer compliance. Australian Taxation Office, Canberra.

Everaert, P., Sarens, G., & Rommel, J. (2006). Outsourcing of Accounting Tasks in SMEs:

An extended TCE Model (Working Paper No. 2004/403). Gent: Univeersiteit

Gento.

Everaert, P., Sarens, G., & Rommel, J. (2007). Sourcing strategy of Belgian SMEs:

empirical evidence for the accounting services. Production Planning & Control,

18(8), 716-725.

Everaert, P., Sarens, G., & Rommel, J. (2010). Using Transaction Cost Economics to

explain outsourcing of accounting. Small Bus Econ, 35(1), 93–112.

Farrell, P. (1998). Practice Profile. Accountancy Ireland Feb, 30(1), 16-17.

Fathian, M., Akhavanb, P., & Hoorali, M. (2008). E-readiness assessment of non-profit

ICT SMEs in a developing country: The case of Iran. Technovation 28, 578–590.

Fathian, M., & Amiri, B. (2006). The evaluation of e-business indicators in the Iranian

SMEs. New economy and commerce, 4, 5-23.

Feizpour, M. A., & Jamali, R. (2009). SMEs Employees Gender Composition and Firm

Page 10: REFERENCES - UMstudentsrepo.um.edu.my/3883/7/REFERENCES.pdf · Journal of Small Business and Enterprise Development, 9(2), 100-110. Conner, K. R. (1991). A historical comparison of

269

Growth: Evidence from Manufacturing Industry in Cooperative Sector during the

Second Development Plan in Iran from 1995 to 1999. International Review of

Business Research Papers, 5(3), 311-332.

Fen, Y. S., & Sabaruddin, N. A. (2008). An Extended Model of Theory of Planned

Behaviour in Predicting Exercise Intention. International Business Research, 1(4),

108-122.

Fielden, S. L., Davidson, M. J., & Makin, P. J. (2000). Barriers encountered during micro

and small business start-up in North-West England. Journal of Small Business and

Enterprise Development, 7(4), 295-304.

Fornell, C., & Larcker, F. D. (1981). Evaluating Structural Equation Models with

Unobservable Variables and Measurement Error. Journal of Marketing Research,

18(1), 39-50.

Gainey, T. W., & Klaas, B. S. (2003). The outsourcing of training and development:

factors impacting client satisfaction. Journal of Management Accounting Research,

29(2), 207–229.

Gainey, T. W., & Klaas, B. S. (2005). Outsourcing Relationships Between Firms and Their

Training Providers: The Role of Trust‘ Human Resource Development. Quarterly,

16(1), 7-25.

Gerbing, D. W., & Anderson, J. C. (1988). An Updated Paradigm for Scale Development

Incorporating Unidimensionality and its Assessment. Journal of Marketing

Research, 25(2), 186-192.

Ghanatabadi, F. (2005). Internationalization of Small and Medium-Sized Enterprises in

Iran. Unpublished Doctoral thesis Luleå University of Technology.

Ghoshal, S., & Moran, P. (1996). Bad for practice: A critique of the transaction cost

theory. Academy of Management Review, 21(1), 13–47.

Gilley, K., McGee, J., & Rasheed, A. (2004b). Perceived environmental dynamism and

managerial risk aversion as antecedents of manufacturing outsourcing: The

moderating effects of firm maturity. Journal of Small Business Management, 42(2),

117–133.

Gilley, K. M., Greer, C. R., & Rasheed, A. A. (2004a). Human resource outsourcing and

organizational performance in manufacturing firms. Journal of Business Research

57, 232-240.

Gilley, K. M., & Rasheed, A. (2000). Making more by doing less: an analysis of

outsourcing and its effects on firm performance. Journal of Management, 26(4),

763– 790.

Page 11: REFERENCES - UMstudentsrepo.um.edu.my/3883/7/REFERENCES.pdf · Journal of Small Business and Enterprise Development, 9(2), 100-110. Conner, K. R. (1991). A historical comparison of

270

Glancey, K. (1998). Determinants of growth and profitability in small entrepreneurial

firms. International Journal of Entrepreneurial Behaviour & Research, 4(1), 18-

27.

Gooderham, P. N., Tobiassen, A., Doving, E., & Nordhaug, O. (2004). Accountants as

sources of business advice for small firms. International Small Business Journal,

22(1), 5-22.

Görg, H., & Hanley, A. (2004). Does Outsourcing Increase Profitability? . The Economic

and Social Review, 35(3), 267–288.

Görzig, B., & Stephan, A. (2002). Outsourcing and Firm-level Performance.(Discussion

paper No: 309).German Institute for Economic Research (DIW Berlin) 14191

Berlin, Germany.

Gottschalk, P., & Solli-Sæther, H. (2005). Critical success factors from IT outsourcing

theories: an empirical study. Industrial Management & Data Systems, 105(6), 685-

702.

Gottschalk, P., & Solli-Sæther, H. (2006). Maturity model for IT outsourcing relationships.

Industrial Management & Data Systems, 106(2), 200-212.

Govindarajan, V. (1984). Appropriateness of accounting data in performance evaluation:

An empirical examination of environmental uncertainty as an intervening variable.

Accounting, Organisation and Society, 9(2), 125-133.

Govindarajan, V., & Fisher, J. (1990). Strategy, control systems, and resource sharing:

Effects on business-unit performance. Academy of Management Journal, 33(2),

259–285.

Grant, R. M. (1991). The resource-based theory of competitive advantage: implications for

strategy formulation. California Management Review, 114–135.

Greenberg, P. S., Greenberg, R. H., & Antonucci, Y. L. (2008). The role of trust in the

governance of business process outsourcing relationships A transaction cost

economics approach. Business Process Management Journal, 14 (5), 593-608.

Greenwood, R., Suddaby, R., & Hinings, C. R. (2002). Theorizing Change: The Role of

Professional Associations in the Transformation of Institutionalized Fields.

Academy of Management Journal, 45(1), 58-80.

Greer, C. R., Youngblood, S. A., & Gary, D. A. (1999). Human resource management

outsourcing: The make or buy decision. Academy of Management Executive, 13(5),

85-96.

Grover, V., & Malhotra, M. K. (2003). Transaction cost framework in operations and

supply chain management research: theory and measurement. Journal of

Operations Management, 21(4), 457– 473.

Page 12: REFERENCES - UMstudentsrepo.um.edu.my/3883/7/REFERENCES.pdf · Journal of Small Business and Enterprise Development, 9(2), 100-110. Conner, K. R. (1991). A historical comparison of

271

Guilding, C., & McManus, L. (2002). The incidence, perceived merit and antecedents of

customer accounting: an exploratory note. Accounting, Organizations and Society,

27(1-2), 45–59.

Gulbrandsen, B., Sandvik, K., & Haugland, S. A. (2009). Antecedents of vertical

integration:Transaction cost economics and resource-based explanations. Journal

of Purchasing &Supply Management, 15, 89–102.

Gupta, A. K., & Govindarajan, V. (1984). Business unit strategy, managerial

characteristics, and business unit effectiveness at strategy implementation.

Academy of Management Journal, 27(1), 25-41.

Hafeez, K., Malak, N., & Zhang, Y. B. (2007). Outsourcing non-core assets and

competences of a firm using analytic hierarchy process. Computers & Operations

Research, 34, 3592 – 3608.

Hair, J. F., Black, W. C., Babin, B. J., Anderson, R. E., & LTatham, R. (2006).

Multivariate Data Analysis (6th ed.) Upper Sadle River, New Jersey: Prentice Hall.

Hamel, G., & Prahalad, C. K. (1994). Competing for the Future. Harvard Business School,

Boston, MA.

Hamzah, N., Aman, A., Maelah, R., Auzair, S. M., & Amiruddin, R. (2010). Outsourcing

decision processes: A case study of a Malaysian firm. African Journal of Business

Management, 4(15), 3307-3314.

Han, H.-S., Lee, J.-N., & Seo, Y.-W. (2008). Analyzing the impact of a firm‘s capability

on outsourcing success: A process perspective. Information & Management, 45,

31–42.

Hansen, M. H., & Morrow, J. L. (2003). Trust and the Decision to Outsource: Affective

Responses and Cognitive Processes. International Food and Agribusiness

Management Review, 6(3), 40-69.

Hasle, P., Bager, B., & Granerud, L. (2010). Small enterprises – Accountants as

occupational health and safety intermediaries. Safety Science 48, 404–409.

Healy, M., & Perry, C. (2000). Comprehensive criteria to judge validity and reliability of

qualitative research within the realism paradigm. Qualitative Market Research-An

International Journal, 3(3), 118-126.

Hennart, J. (1994). The comparative institutional theory of the firm: Some implications for

corporate strategy. Journal of Management Studies, 31(2), 193–207.

Heshmati, A. (2003). Productivity Growth, Efficiency and Outsourcing in Manufacturing

and Service Industries. Journal of Economic Surveys, 17(1), 79-112.

Page 13: REFERENCES - UMstudentsrepo.um.edu.my/3883/7/REFERENCES.pdf · Journal of Small Business and Enterprise Development, 9(2), 100-110. Conner, K. R. (1991). A historical comparison of

272

Hill, C. (1990). Cooperation, opportunism, and the invisible hand: Implications for

transaction cost theory. Academy of Management Review, 15(3), 500–513.

Hinkin, T. R. (1995). A review of scale development practices in the study of

organizations. Journal of Management, 21(5), 967-988.

Holcomb, T., & Hitt, M. A. (2007). Toward a model of strategic outsourcing Journal of

Operations Management, 25(2), 464–481.

Holmes, S., & Nicholls, D. (1988). An Analysis of the Use of Accounting Information by

Australian Small Business. Journal of Small Business Management, 26(2), 57.

Holmes, S., & Nicholls, D. (1989). Modelling The Accounting Information Requirements

Of Small. Accounting and Business Research, 19(74), 143-150.

Hsiao, H. I., Kemp, R. G. M., van der Vorst, J. G. A. J., & Omta, S. W. F. (2010). A

classification of logistic outsourcing levels and their impact on service

performance: Evidence from the food processing industry. International Journal of

Production Economics, 124(1), 75-86.

Hu, L., & Bentler, P. M. (1999). Cutoff Criteria for Fit Indexes in Covariance Structure

Analysis: Conventional Criteria Versus New Alternatives. Structural Equation

Modeling, 6(1), 1-55.

Hui, E. Y. Y., & Tsang, A. H. C. (2006). Methodology and theory-The inter-organizational

relationship in a multi-contractor business network. Journal of Quality in

Maintenance Engineering, 12(3), 252-266.

Hussey, D., & Jenster, P. (2003). Outsourcing: The supplier viewpoint. Strategic Change,

12, 7-20.

IACPA. (2003). The sets of rules and regulations of Iranian Association of Certified Public

Accountants (IACPA). Iranian association of certified public accountants.(in

Persian).

IFAC. (2005). The Roles and Domain of the Professional Accountant in Business (No.

Information Paper): the Professional Accountants in Business Committee

International Federation of Accountants (IFAC).

IFAC. (2007). Regulation of the Accountancy Profession: Policy Position, International

Federation of Accountants.

Ilkhan, N. (2010). Economic status of audit firms in Iran ournal of Iranian Certified Public

Accountants, 29-31. (In Persian).

ILO. (2003). An Employment Strategy for the Islamic Republic of Iran: A Report Prepared

for The Government of The Islamic Republic of Iran in Collaboration with the

Ministry Labour and Social Affairs under UNDP SPPD funding.

http://www.ilo.org/public/english/region/asro/newdelhi/download/publ/iran/strateg

Page 14: REFERENCES - UMstudentsrepo.um.edu.my/3883/7/REFERENCES.pdf · Journal of Small Business and Enterprise Development, 9(2), 100-110. Conner, K. R. (1991). A historical comparison of

273

y_rep.pdf

Irwin, J., Hoffman, J., & Lamont, B. (1998). The effect of the acquisition of technological

innovations on organizational performance: a resource-based view. Journal of

Engineering & Technology Management, 15(1), 23-54.

ISIPO. (2010). Iran Small Industries and Industrial Parks Organization. Retrieved 15,

January, 2010, from http://www.iraniec.ir/Site.aspx?ParTree=13181311.

Ismail, N. A., & King, M. (2005). Firm performance and AIS alignment in Malaysian

SMEs. international Journal of Accounting Information Systems, 6, 241– 259.

Ismail, N. A., & King, M. (2006). The Alignment of Accounting and Information. Systems

in SMEs in Malaysia. Journal of Global Information Technology Management,

9(3), 24-42.

Ismail, N. A., & King, M. (2007). Factors influencing the alignment of accounting

information systems in small and medium sized Malaysian manufacturing firms.

Journal of Information Systems and Small Business, 1 (1-2), 1-20.

Ismail, N. A., & Zin, R. M. (2009). Usage of Accounting Information among Malaysian

Bumiputra Small and Medium Non-Manufacturing Firms. Journal of Enterprise

Resource Planning Studies, 1(2), 11-17.

Jacobides, M. J., & Winter, S. G. (2005). The co-evolution of capabilities and transaction

costs: Explaining the institutional structure production. Strategic Management

Journal, 26(5), 395–413.

James, L. R., Mulaik, S. A., & Brett, J. M. (2006). A Tale of Two Methods.

Organizational Research Methods, 9(2), 233-245.

Jarvis, R., Kitching, J., Curran, J., & Lightfoot, G. (1996). Performance measures and

small firms. Certified Accountant, 88(11), 48-49.

Jayabalan, J., Raman, M., Dorasamy, M., & Ching, N. K. C. (2009). Outsourcing of

Accounting Functions amongst SME Companies in Malaysia: An Exploratory

Study. Accountancy Business and the Public Interest, 8(2), 96-114.

Jennings, P., & Beaver, G. (1997). The Performance and Competitive Advantage of Small

Firms: A Management Perspective. International Small Business Journal 15(2), 63-

75.

Jiang, B., Belohlav, J. A., & Young, S. T. (2007). Outsourcing impact on manufacturing

firms‘ value: Evidence from Japan. Journal of Operations Management, 25, 885–

900.

Jiang, B., Frazier, G. V., & Prater, E. L. (2006). Outsourcing effects on firms‘ operational

performance: An empirical study. International Journal of Operations &

Page 15: REFERENCES - UMstudentsrepo.um.edu.my/3883/7/REFERENCES.pdf · Journal of Small Business and Enterprise Development, 9(2), 100-110. Conner, K. R. (1991). A historical comparison of

274

Production Management, 26(12), 1280-1300.

Jiang, B., & Qureshi, A. (2006). Research on outsourcing results: current literature and

future opportunities. Management Decision, 44(1), 44-55.

John, G., & Weitz, A. (1988). Forward integration into distribution: An empirical test of

transaction cost analysis Journal of Law, Economics and Organization, 4(2), 337-

355.

Johnson, S., Webber, D. J., & Thomas, W. (2007). Which SMEs use external business

advice? A multivariate subregional study. Environment and Planning A, 39, 1981 –

1997.

Jöreskog, K. G. (1993). Testing structural equation models. In K. A. Bollen & J. S. Long

(Eds.), Testing structural equation models (pp. 294–316). Newbury Park, CA:

Sage.

Kanawattanachai, P., & Yoo, Y. (2002). Dynamic nature of trust in virtual teams Journal

of Strategic Information Systems, 11(3), 187-213.

Kasey, K., & Watson, R. (1987). Non-financial symptoms and the prediction of small

company failure: A test of Argenti's hypotheses. Journal of Business Finance and

Accounting, 14(3), 335-354.

Kaufmann, L., & Carter, C. (2006). International supply relationships— determinants of

non-financial performance. Journal of Operations Management, 24(5), 653–675.

Kern, T., & Blois, K. (2002). Norm Development in Outsourcing Relationships. Journal of

Information Technology, 17(1), 33-42.

Kim, J., So, S., & Lee, Y. (2007). The Effects of Trust on the Intention of Adopting

Business Process Outsourcing: An Empirical Study. IJCSNS International Journal

of Computer Science and Network Security, 17(10).

Kirby, D. A., Najak.B, & Greene.F. (1998). Accounting for growth: Ways accountants can

add value to small businesses.The Research Board, ICAEW. London.

Klein, P. G. (2005). The make-or-buy decision: Lessons from empirical studies. In C.

Me´nard & M. Shirley (Eds.), Handbook of institutional economics (pp. 435–464).

New York: Springer.

Klein, S., Frazier, G., & Roth, V. (1990). A transaction cost analysis model of channel

integration in international markets. Journal of Marketing Research, 27(2), 196–

208.

Kline, R. B. (2005). Principles and Practice of Structural Equation Modeling. In Kenny, D.

A. (ed), Methodology in the Social Sciences. 2nd Edition. New York: Guilford

Press.

Page 16: REFERENCES - UMstudentsrepo.um.edu.my/3883/7/REFERENCES.pdf · Journal of Small Business and Enterprise Development, 9(2), 100-110. Conner, K. R. (1991). A historical comparison of

275

Konsynski, B. R., & McFarlan, F. W. (1990). Information partnerships- shared data, shared

scale. Harvard Business Review, 65(5), 114–120.

Kotabe, M. (1998). Efficiency vs. effectiveness orientation of global sourcing strategy: A

comparison of U.S. and japanese multinational companies. Academy of

Management Executive (Nov. 12), 107-119.

Kotabe, M., J, M., Mol, & Murray, J. Y. (2008). Outsourcing, performance, and the role of

e-commerce: A dynamic perspective. Industrial Marketing Management, 37, 37–

45.

Kotabe, M., & Mol, M. J. (2009). Outsourcing and financial performance: A negative

curvilinear effect. Journal of Purchasing & Supply Management, 15, 205-213.

Koudal, P. (2005). Global manufacturers at a crossroads. Harvard Business Review, 83(3),

20.

Krauss, S. E. (2005). Research Paradigms and Meaning Making: A Primer The Qualitative

Report 10(4), 758-770.

Kremic, T., Tukel, O. I., & Rom, W. O. (2006). Outsourcing Decision Support: A Survey

of Benefits, Risks and Decision Factors. Supply Chain Management, 11(6), 467-

482.

Kroes, J. R., & Ghosh, S. (2010). Outsourcing congruence with competitive priorities:

Impact on supply chain and firm performance. Journal of Operations Management,

28, 124–143.

Kuratko, D. F., Hornsby, J. S., & Naffziger, D. W. (1997). An examination of owners'

goals in sustaining entrepreneurship. Journal of Small Business Management,

35(1), 24-33.

Lamminmaki, D. (2005). Why do hotels outsource? An investigation using asset

specificity. International Journal of Contemporary HospitalityManagement, 17(6),

516-528.

Lamminmaki, D. (2007). Outsourcing in Australian Hotels: A Transaction Cost Economics

perspective. Journal of Hospitality & Tourism Research 31, 73-110.

Lamminmaki, D. (2008). Accounting and the management of outsourcing: An empirical

study in the hotel industry. Management Accounting Research, 19, 163–181.

Lamminmaki, D. (2009). An investigation of the role played by frequency and uncertainty

in hotel outsourcing decisions. International Journal of Services Technology and

Management 11(2), 182 – 201.

Landry, M., & Banville, C. (1992). A Disciplined Methodological Pluralism for MIS

Page 17: REFERENCES - UMstudentsrepo.um.edu.my/3883/7/REFERENCES.pdf · Journal of Small Business and Enterprise Development, 9(2), 100-110. Conner, K. R. (1991). A historical comparison of

276

Research. Accounting, Management & Information Technology, 2(2), 77 – 92.

Lane, C., & Bachmann, R. (2001). Trust within and between organizations. United States,

New York: Oxford University Press Inc.

Langfield-Smith, K., & Smith, D. (2003). Management control systems and trust in

outsourcing relationships. Management Accounting Research 14, 281–307.

Lawson-Body, A., & Limayem, M. (2004). The Impact of Customer Relationship

Management on Customer Loyalty: The Moderating Role of Web Site

Characteristics. Journal of Computer-Mediated Communication, 9(4), 1-37.

Lee, J. (2001). The impact of knowledge sharing, organizational capability and partnership

quality on IS outsourcing success. Information & Management, 38, 323 - 335.

Lee, J.-N., Huynh, M. Q., & Hirschheim, R. (2008). An integrative model of trust on IT

outsourcing: Examining a bilateral perspective. Inf Syst Front 10, 145–163.

Leiblein, M. J., & Miller, D. J. (2003). An empirical examination of transaction and firm-

level influences on the vertical boundaries of the firm. Strategic Management

Journal, 24(9), 839-859.

Leiblein, M. J., Reuer, J. J., & Dalsace, F. (2002). Do make or buy decisions matter? The

influence of organizational governance on technological performance. Strategic

Management Journal, 23(9), 817–833.

Leung, P., Raar, J., & Tangey, G. (2008). Accounting Services and SMEs: An Australian

Study. ACCA research report no. 99 (London: CAET).

Lewicki, R. J., McAllister, D. J., & Bies, R. J. (1998). Trust and Distrust: New

Relationships and Realities. Academy of Management Review, 22(3), 438–458.

Lewis, K., Massey, C., Ashby, M., Coetzer, A. and Harris, C. (2007). Business assistance

for SMEs: New Zealand owner-managers make their assessment. Journal of Small

Business and Enterprise Development, 14(4), 551-566.

Liao, C., Chen, J. L., & Yen, D. C. (2007). Theory of Planning Behavior (TPB) and

Customer Satisfaction in the Continued Use of E-Service: An Integrated Model.

Computers in Human Behavior, 23(6), 2804-2822.

Libby, T., & Waterhouse, J. H. (1996). Predicting change in management accounting

systems, Journal of Management Accounting Research, 8, 137-150.

Lignier, P. (2008). Identification and evaluation of the managerial benefits derived by

small businesses as a result of complying with the Australian tax system.

Unpublished PhD, University of New South Wales.

Lilly, J. D., Gray, D. A., & Virick, M. (2005). Outsourcing the Human Resource Function:

Page 18: REFERENCES - UMstudentsrepo.um.edu.my/3883/7/REFERENCES.pdf · Journal of Small Business and Enterprise Development, 9(2), 100-110. Conner, K. R. (1991). A historical comparison of

277

Environmental and Organisational Characteristics that affect HR performance.

Journal of Business Strategies, 22(1), 55-72.

Lincoln, Y., & Guba, E. (2000). Paradigmatic Controversies, Contradictions, and

Emerging Confluences in Denzin, N and Lincoln, Y (ed.). Handbook of Qualitative

Research. London: Sage Publication Inc.

Ling, L. C. P. (1998). Interactional Effects of Supervisors‘ Personality and Leadership

Styles on Immediate Subordinates in Chinese Organizations. Unpublished Master

of Philosophy Dissertation. University of Hong Kong.

Loehlin, J. C. (2004). Latent Variable Models: An Introduction to Factor, Path, and

Structural Analysis. Hillsdale, NJ: Lawrence

Loh, L., & Venkatraman, N. (1992). Determinants of Information Technology

Outsourcing: A Cross-Sectional Analysis. Journal of Management Information

Systems, 9(1), 7-24.

Lowe, P., & Talbot, H. (2000). Providing advice and information in support of rural

microbusinesses. University of Newcastle, Centre for Rural Economy.

Lu, C. S., Lai, K. H., & Cheng, T. C. E. (2007). Application of Structural Equation

Modeling to Evaluate the Intention of Shippers to Use Internet Services in Liner

Shipping. European Journal of Operational Research, 180(2), 845-867.

Madhok, A. (2002). Reassessing the fundamentals and beyond: Ronald Coase, the

transaction cost and resource-based theories of the firm and institutional structure

of production. Strategic Management Journal, 23, 535–550.

Mahmoodzadeh, E., Jalalinia, S., & Yazdi, F. N. (2009). A business process outsourcing

framework based on business process management and knowledge management.

Business Process Management Journal, 15(6), 845-864.

Maelah, R., Aman, A., Hamzah, N., Amiruddin, R., & Auzair, S. M. (2010). Accounting

outsourcing turnback: process and issues. Strategic Outsourcing: An International

Journal, 3(3), 226-245.

Malhotra, N. K. (2004). Marketing Research: An Applied Orientation, 4th edition. Upper

Saddle River, New Jersey: Prentice Hall.

Mansouri, A., Pirayesh, R., & Salehi, M. (2009). Audit Competence and Audit Quality:

Case in Emerging Economy. International Journal of Business and Management,

4(2).

Marlow, S., & Carter, S. (2005). Access to finance: women‘s enterprise and the role of the

accountant.(No. 90). London: The Association of Chartered Certified Accountants.

Marriott, N., & Marriott, P. (2000). Professional accountants and the development of a

Page 19: REFERENCES - UMstudentsrepo.um.edu.my/3883/7/REFERENCES.pdf · Journal of Small Business and Enterprise Development, 9(2), 100-110. Conner, K. R. (1991). A historical comparison of

278

management accounting service for the small firm: barriers and possibilities.

Management Accounting Research, 11, 475–492.

Marriott, N., Marriott, P., Collis, J., & Son, D. D. (2008). The Accountant and the

Provision of Financial Advice to UK Smaller Companies. Paper presented at the

British Accounting Association Annual Conference 1st-3rd April 2008. Blackpool.

Marshall, D., McIvor, R., & Lamming, R. (2007). Influences and outcomes of outsourcing:

Insights from the telecommunications industry. Journal of Purchasing & Supply

Management, 13, 245–260.

Martin, C. (2005). Accountancy practices and the provision of ownership succession

advice (N0. 85). The Association of Chartered Certified Accountants.

Martin, C., & Hartley, J. (2006). SME Intangible Assets. Certified Accounts Educational

Trust. London.

Mashayekhi, B., & Mashayekh, S. (2008). Development of accounting in Iran. The

International Journal of Accounting, 43, 66–86.

Matusik, S., & Hill, C. (1998). The utilization of contingent work, knowledge creation, and

competitive advantage. Academy of Management Review, 23, 680–687.

Mayer, R. C., Davis, J. H., & Schoorman, F. D. (1995). An Integrative Model of

Organizational Trust. Academy of Management Review, 20(3), 709–734.

McIntosh, C. N. (2007). Rethinking Fit Assessment in Structural Equation Modelling: A

Commentary and Elaboration on Barrett. Personality and Individual Differences,

42(5), 859-867.

McIvor, R. (2000). A practical framework for understanding the outsourcing process.

Supply Chain Management: An International Journal, 5 (1), 22-36.

McIvor, R. (2009). How the transaction cost and resource-based theories of the firm

inform outsourcing evaluation. Journal of Operations Management, 27, 45-63.

McIvor, R., Humphreys, P., McKittrick, A., & Wall, T. (2009). Performance management

and the outsourcing process Lessons from a financial services organisation.

International Journal of Operations & Production Management, 29(10), 1025-

1048.

McMahon, R. G. P., & Holmes, S. (1991). Small Business Financial Management

Practices in North America: A Literature Review. Journal of Small Business

Management, 29-29(2), 19.

McNally, R. C., & Griffin, A. (2004). Firm and individual choice drivers in make-or-buy

decisions: a diminishing role for transaction cost economics?. The Journal of

Supply Chain Management, 40(1), 4–17.

Page 20: REFERENCES - UMstudentsrepo.um.edu.my/3883/7/REFERENCES.pdf · Journal of Small Business and Enterprise Development, 9(2), 100-110. Conner, K. R. (1991). A historical comparison of

279

Mirbargkar, S. M. (2009). Global Competitiveness: Iranian SME. SCMS Journal of Indian

Management , October - December, 2009.

Mirshekary, S., & Saudagaran, S. M. (2005). Perceptions and characteristics of financial

statement users in developing countries: Evidence from Iran. Journal of

International Accounting, Auditing and Taxation, 14 33–54.

Mitchell, F., & Reid, G. (2000). Problems, Challenges and Opportunities: Small Business

as a Setting for Management Accounting Research. Management Accounting

Research, 11(4), 385 – 390.

Mitchell, F., & Smith, J. A. (2000). Information System Development in the Small Firm:

the use of management accounting CIMA Publishing, United Kingdom, ISBN 1

85971 453 6.

Mole, K. (2002). Business Advisers‘ Impact on SMEs: An Agency Theory Approach.

International Small Business Journal, 20(2), 139-162.

Moorman, C., Zaltman, G., & Deshpande, R. (1992). Relationships between providers and

users of market research: the dynamics of trust within and between organizations.

Journal of Marketing Research, 29(3), 314-328.

Murray, J. (2001). Strategic alliance-based global sourcing strategy for competitive

advantage: A conceptual framework and research propositions. Journal of

International Marketing, 9(4), 30–58.

Murray, J., & Kotabe, M. (1999). Sourcing strategies of U.S. service companies: A

modified transaction-cost analysis. Strategic Management Journal, 20(9), 791–809.

Naderian, H. (2010). Several obvious and significant differences in professional services in

Iran. Journal of Iranian Certified Public Accountants, 8, 44-45. (In Persian)

Nandan, R. (2010). Management accounting needs of SMEs and the role of professional

accountants: A renewed research agenda. Journal of Applied Management

Accounting Research (JAMAR), 8(1), 65-78.

Nam, K., Rajagopalan, S., Rao, H. R., & Chaudhury, A. (1996). A two level investigation

of information systems outsourcing. Communications of the ACM, 39(7), 37–44.

Nasrabadi, M. A. (2006). Influential Factors in the Trust Relationships Existing between

Financial Analysts and Corporate Managers in Iran Unpublished Doctoral Degree,

Universityof Wollongong.

Nejad, O. D. (2010). A note on the post-revolution iranian economy and the banking

sector. Middle Eastern Finance and Economics, (6), 91-98.

Nelson, P., Richmond, W., & Seidmann, A. (1996). Two dimensions of software

Page 21: REFERENCES - UMstudentsrepo.um.edu.my/3883/7/REFERENCES.pdf · Journal of Small Business and Enterprise Development, 9(2), 100-110. Conner, K. R. (1991). A historical comparison of

280

acquisition. Communications of the ACM, 39(7), 29–35.

Ngwenyama, O. K., & Bryson, N. (1999). Theory and Methodology-Making the

information systems outsourcing decision: A transaction cost approach to analyzing

outsourcing decision problems. European Journal of Operational Research, 115,

351-367.

Nicholson, B., Jones, J., & Espenlaub, S. (2004). Strategies for mitigating transaction

costs: the case of offshore accounting services. Paper presented at the Fourth Asia

Pacific Interdisciplinary Research in Accounting Conference 4 to 6 July 2004.

Singapore.

Nicholson, B., Jones, J., & Espenlaub, S. (2006). Transaction costs and control of

outsourced accounting: Case evidence from India. Management Accounting

Research, 17, 238–258.

Nickerson, J., & Silverman, B. (2003). Why firms want to organize efficiently and what

keeps them from doing so: Inappropriate governance, performance, and adaptation

in a deregulated industry. Administrative Science Quarterly, 48(3), 433–465.

Nickerson, J. A., Hamilton, B. H., & Wada, T. (2001). Market position, resource profile,

and governance: Linking Porter and Williamson in the context of international

courier and small package services in Japan. Strategic Management Journal, 22(3),

251-273.

Nunnally, J. C. (1978). Psychometric Theory, 2nd edn (McGraw-Hill, New York).

O‘Connor, N. G., & Martinsons, M. G. (2006). Management of information systems:

Insights from accounting research. Information & Management, 43, 1014–1024.

O‘regan, N., & Ghobadian, A. (2004). Testing the homogeneity of SMEs -The impact of

size on managerial and organisational processes. Eur.Bus. Rev., 16, 64-79.

OECD. (2009). The impact of the global crisis on SME and entrepreneurship financing and

policy responses. Centre for Entreprenuership, SMEs and Local Development.

Organisation for Economic Co-operation and Development.

Ong, F. S., Azmi, A. A. C., Isa, C. R., Jusoh, R., & Kamarulzaman, Y. ( 2008). A report on

current usage patterns of business and professional services among SMEs in the

manufacturing and distributive trade sectors.(Kuala Lumpur: Malaysian Institute of

Accountants).

Oza, N. V., Hall, T., Rainer, A., & Grey, S. (2006). Trust in software outsourcing

relationships: An empirical investigation of Indian software companies.

Information and Software Technology, 48, 345–354.

Pallant, J. (2007). SPSS Survival Manual: A Step by Step Guide to Data Analysis Using

SPSS for Windows. New York, NY: Open University Press.

Page 22: REFERENCES - UMstudentsrepo.um.edu.my/3883/7/REFERENCES.pdf · Journal of Small Business and Enterprise Development, 9(2), 100-110. Conner, K. R. (1991). A historical comparison of

281

Peacock, R. W. (1988). Small business bankruptcy. Accounting Forum, 1(3), 51 – 52.

Pelham, D. (2002). It is Time to Outsource HR?. Training, 39(4), 50-53.

Penrose, E. T. (1959). The Theory of the Growth of the Firm, Basil Blackwell, Oxford.

Perren, L., & Grant, P. (2000). The evolution of management accounting routines in small

businesses: a social construction perspective. Management Accounting Research,

11, 391–411.

Perry, M., & Coetzer, A. (2009). Small enterprise relations with banks and accountants.

Journal of Small Business and Enterprise Development, 16(2), 306-321.

Pineda, R. C., Lerner, L. D., Miller, M. C., & Phillips, S. J. (1998). An investigation of the

factors affecting the information-search activities of small business managers.

Journal of Small Business Management, 36(1), 60–71.

Poppo, L., & Zenger, T. (1998). Testing alternative theories of the firm: transaction cost,

knowledge-based, and measurement explanations for make-or-buy decisions in

information services. Strategic Management Journal, 19(9), 853-877.

Powell, S. (1997). Inside outsourcing, Management Accounting – London 75- 52.

Quélin, B., & Duhamel, F. (2003). Bringing Together Strategic Outsourcing and Corporate

Strategy: Outsourcing Motives and Risks. European Management Journal, 21(5),

647–661.

Quinn, J. B., & Hilmer, F. G. (1994). Strategic Outsourcing. Sloan Management Review,

35, 43–55.

Reddy and Ramachandran. (2008). Outsourcing of finance and accounting operations: The

feasibility of the vertical in the Indian context. The Icfai Journal of Services

Marketing, VI(1).

Reeves, K. A., Caliskan, F., & Ozcan, O. (2010). Outsourcing distribution and logistics

services within the automotive supplier industry. Transportation Research Part E

46, 459–468.

Rieple, A., & Helm, C. (2008). Outsourcing for competitive advantage: An examination of

seven legacy airlines. Journal of Air Transport Management, 14, 280– 285.

Rittenberg, L., & Covaleski, M. A. (2001). Internalization versus externalization of the

internal audit function: an examination of professional and organizational

imperatives. Accounting, Organizations and Society 26, 617–641.

Rivard, S., Raymond, L., & Verreaul, D. (2006). Resource-based view and competitive

strategy: An integrated model of the contribution of information technology to firm

Page 23: REFERENCES - UMstudentsrepo.um.edu.my/3883/7/REFERENCES.pdf · Journal of Small Business and Enterprise Development, 9(2), 100-110. Conner, K. R. (1991). A historical comparison of

282

performance. Journal of Strategic Information Systems 15, 29-50.

Rousseau, D. M., Sitkin, S. B., Burt, R. S., & Camerer, C. (1998). Not so Different After

All: A Cross-discipline View of Trust. Academy of Management Review, 23, 393–

404.

Roy, V., & Aubert, B. A. (2002). A resource-based analysis of IT sourcing. The Databases

for Advances in Information Systems, 33(2), 29–40.

Sabherwal, R. (1999). The role of trust in managing outsourced IS development projects.

Communications of the ACM, 42(2), 80–87.

Salehi, M., & Azary, Z. (2008). Fraud Detection and Audit Expectation Gap: Empirical

Evidence from Iranian Bankers. International Journal of Business and

Management, 3(10), 65-77.

Salehi, M., & Rostami, V. (2010). A study on performance of Iranian supreme audit court.

African Journal of Business Management, 4(9), 1668-1678.

Salimath, M. S., Cullen, J. B., & Umesh, U. N. (2008). Outsourcing and performance in

entrepreneurial firms:contingent relationships with entrepreneurial configurations.

Decision Sciences, 39(3), 359–381.

Samujh, R. H., & Devi, S. S. (2008). Professional accountants enabling SMEs reach their

potential, International Colloquium on Asian Business. Bangkok, Thailand; 30

June–3 July, 1–25.

Sarapaivanich, N. (2003). The use of financial information in financial decisions of SMEs

in Thailand Paper presented at the the Small Enterprise Association of Australia

and New Zealand 16th Annual Conference, Ballarat, 28 Sept-1 Oct, 2003.

Sarapaivanich, N., & Kotey, B. (2006). The effect of financial information quality on

ability to access external funds and performance of SMEs in Thailand. Journal of

Enterprising Culture, 14(3), 219-239.

Saunders, M., Lewis, P., & Thornhill, A. (2003). Research Methods for Business Students,

Financial Times Prentice Hall, Third Edition.

Schriesheim, C. A., & Hill, K. D. (1981). Controlling acquiescence response bias by item

reversals: The effect on questionnaire validity. Educational and Psychological

Measurement, 41, 1101-1114.

Schumacker, R. E., & Lomax, R. G. (2004). A Beginner's Guide to Structural Equation

Modeling (2nd ed.). Mahwah, NJ: Lawrence Erlbaum Associates.

Sekaran, U. (2000). Research Methods for Business. 3rd edition. Hoboken, NJ: John Wiley

and Sons.

Page 24: REFERENCES - UMstudentsrepo.um.edu.my/3883/7/REFERENCES.pdf · Journal of Small Business and Enterprise Development, 9(2), 100-110. Conner, K. R. (1991). A historical comparison of

283

Shang, J.-K., Hung, W.-T., & Wan, F.-C. (2008). Service outsourcing and hotel

performance: three-stage DEA analysis. Applied Economics Letters, 15, 1053–

1057.

Siakas, K. V., & Siakas, E. (2008). The need for trust relationships to enable successful

virtual team collaboration in software outsourcing. Int. J. Technology, Policy and

Management, 8(1), 59-75.

Sian, S., & Roberts, C. (2009). UK small owner-managed businesses: accounting and

financial reporting needs. Journal of small Business and Enterprise Development,

16(2), 289-305.

Smith, J. A., Morris, J., & Ezzamel, M. (2005). Organisational change, outsourcing and the

impact on management accounting. The British Accounting Review, 37, 415–441.

Speklé, R. F. (2001). Explaining management control structure variety: a transaction cost

economics perspective. Accounting, Organizations and Society, 26, 419-441.

Speklé, R. F., van Elten, H. J., & Kruis, A.-M. (2007). Sourcing of internal auditing: An

empirical study. Management Accounting Research, 18(1), 102-124.

Stanworth, J., & Gray, C. (1992). Entrepreneurship and Education: Action-based Research

with Training Policy. International Small Business Journal, 10(2), 11-20.

Strange, R. (2009). The outsourcing of primary activities: theoretical analysis and

propositions. J Manag Gov, DOI 10.1007/s10997-009-9099-4.

Stratman, J. K. (2008). Facilitating offshoring with enterprise technologies: reducing

operational friction in the governance and production of services. Journal of

Operations Management, 26(2), 275–287.

Straub, D. W. (1989). Validating Instruments in MIS Research. MIS Quarterly, 13(2), 147-

169.

Sugawara, H. M., & MacCallum, R. C. (1993). Effect of Estimation Method on

Incremental Fit Indexes for Covariance Structure Models. Applied Psychological

Measurement, 17(4), 365-377.

Talebi, K. (2009). Knowledge management issues in fast growth SMEs. Iranian Journal of

Management Studies (IJMS), 2(2), 31 - 56.

Taylor, S., & Hunter, G. (2003). An Exploratory Investigation into the Antecedents of

Satisfaction, Brand Attitude and Loyalty within the (B2B) eCRM Industry. Journal

of Consumer Satisfaction, Dissatisfaction and Complaining Behavior, 16, 19-35.

Teece, D. J., Pisano, G., & Shuen, A. (1997). Dynamic capabilities and strategic

management. Strategic Management Journal, 18(7), 509–534.

Page 25: REFERENCES - UMstudentsrepo.um.edu.my/3883/7/REFERENCES.pdf · Journal of Small Business and Enterprise Development, 9(2), 100-110. Conner, K. R. (1991). A historical comparison of

284

Thouin, M. F., Hoffman, J. J., & Ford, E. W. (2009). IT outsourcing and firm-level

performance: A transaction cost perspective. Information & Management, 46, 463–

469.

Tomkins, C., & Green, R. (1998). An experiment in the use of data envelopment analysis

for evaluating the efficiency of UK University Departments of Accounting. Finan.

Account. Manage, 4(2), 147–166.

Tiwana, A., & Bush, A. A. (2007). A Comparison of Transaction Cost, Agency, and

Knowledge-Based Predictors of IT Outsourcing Decisions: A U.S.–Japan Cross-

Cultural Field Study. Journal of Management Information Systems, 24(1), 259–

300.

Trauth, E. M., & Jessup, L. M. (2000). Understanding Computer-Mediated Discussions:

Positivist and Interpretive Analyses of Group Support System Use. MIS Quarterly,

24(1), 43 – 79.

Tyler, K., & Stanley, E. (2007). The Role of Trust in Financial Services Business

Relationships. Journal of Services Marketing, 21(5), 334–344.

Ulubasoglu, M. A., Akdis, M., & Kök, S. B. (2010). Internationalization and Alliance

Formation : Evidence from Turkish SMEs. International Small Business Journal,

27(3), 337-361.

UNIDO. (2003). To enhance the contribution of an efficient and competitive small and

medium-sized enterprise sector to industrial and economic development in the

Islamic republic of Iran (Publication. Retrieved

http://www.unido.org/fileadmin/import/18229_AbsFinal.pdf:

Van der Meer-Kooistra, J., & Vosselman, E. G. J. (2000). Management control of interfirm

transactional relationships: the case of industrial renovation and maintenance.

Accounting, Organizations and Society, 25(1), 51-77.

Van der Meer-Kooistra, J., & Vosselman, E. G. J. (2006). Research on management

control of interfirm transactional relationship: whence and whither. Management

Accounting Research, 17, 227-237.

Venkatraman, N., & Ramanujam, V. (1987). Measurement of business economic

performance: an examination of method convergence. Journal of Management

Accounting Research, 13(1), 109-122.

Verwaal, E., Verdú, A. J., & Recter, A. (2008). Transaction costs and organisational

learning in strategic outsourcing relationships. Int. J. Technology Management,

41(1/2), 38-54.

Vidal, C. J., & Goetschalckx, M. (2000). Modeling the effect of uncertainties on global

logistics systems. Journal of Business Logistics, 21(1), 95–120.

Page 26: REFERENCES - UMstudentsrepo.um.edu.my/3883/7/REFERENCES.pdf · Journal of Small Business and Enterprise Development, 9(2), 100-110. Conner, K. R. (1991). A historical comparison of

285

Vita, G. D., Tekaya, A., & Wang, C. L. (2010). Asset specificity's impact on outsourcing

relationship performance: A disaggregated analysis by buyer–supplier asset

specificity dimensions. Journal of Business Research, 63 657–666.

Walsham, G. (1995). Interpretive Case Studies in IS Research: Nature and Method.

European Journal of Information Systems 4, 74 – 81.

Wang, E. T. G. (2002). Transaction attributes and software outsourcing success: an

empirical investigation of transaction cost theory. Info Systems J 12, 153–181.

Wang, H., Law, K. S., Hackett, R. D., Wang, D., & Chen, Z. X. (2005). Leader-Member

Exchange as a Mediator of the Relationship between Transformational Leadership

and Followers‘ Performance and Organizational Citizenship Behavior. Academy of

Management Journal, 48(3), 420-432.

Watjatrakul, B. (2005). Determinants of IS sourcing decisions: A comparative study of

transaction cost theory versus the resource-based view. Journal of Strategic

Information Systems, 14(4), 389–415.

Wernerfelt, B. (1984). A Resource-Based View of the Firm. Strategic Management

Journal, 5(2), 171-180.

Widener, S. K., & Selto, F. H. (1999). Management control systems and boundaries of the

firm: Why do firms outsource internal auditing activities? Journal of Management.

Accounting Research, 11, 45–73.

Williamson, O. E. (1975). Market and Hierarchies: Analysis and antitrust implications.

Free Press, New York.

Williamson, O. E. (1979). Transaction cost economics: the governance of contractual

relations. J. Law Econ, 22, 233–261.

Williamson, O. E. (1985). The Economic Institutions of Capitalism: Firms, Markets,

Relational Contracting. Free Press, New York.

Williamson, O. E. (1991). Comparative economic organization: The analysis of discrete

structural alternatives. Administrative Science Quarterly, 36(2), 269–296.

Williamson, O. E. (1986). Economic organization: Firms, markets and policy control. New

York: New York University Press.

Williamson, O. E. (1996). The Mechanisms of Governance. Oxford University Press, New

York.

Williamson, O. E. (1999). Strategy research: governance and competence perspectives.

Strategic Management Journal, 20(12), 1087–1108.

Wood, D., Barrar, P., Jones, J., & O‘Sullivan, K. (2001). Finance Function Outsourcing in

Page 27: REFERENCES - UMstudentsrepo.um.edu.my/3883/7/REFERENCES.pdf · Journal of Small Business and Enterprise Development, 9(2), 100-110. Conner, K. R. (1991). A historical comparison of

286

SMEs, Research Monograph, The Institute of Chartered Accountants in England &

Wales.

Worrall, L. (2007). Transforming regional economic performance through business

transformation. International Journal of Management Practice, 2(4), 324 – 344.

Wuyts, S., & Geyskens, I. (2005). The formation of buyer–supplier relationships: Detailed

contract drafting and close partner selection. Journal of Marketing Research, 69(5),

103–117.

Yasuda, H. (2005). Formation of strategic alliances in high-technology industries:

comparative study of the resource-based theory and the transaction-cost theory.

Technovation, 25, 763–770.

Zaheer, A., McEvily, B., & Perrone, V. (1998). Does trust matter? Exploring the effects of

interorganizational and interpersonal trust on performance. Organization Science,

9(2), 141–159.

Zaheer, A., & Venkatraman, N. (1995). Relational governance as an interorganizational

strategy: an empirical test of the role of trust in economic exchange. Strategic

Management Journal, 16(5), 373-392.

Zanjani, M. S., Mehrasa, S., & Modiri, M. (2008). Organizational Dimensions as

Determinant Factors of KM Approaches in SMEs. Proceedings of World Academy

of Science, Engineering and Technology 35.

Zikmund, W. G. (2003). Business Research Methods (7th ed.) USA: Thomson Learning,

South-Western.

Zohari, T. (2008). Iranian government globalization policy impacts on SMEs and the

corresponding effect on Iranian-Swedish trade.

http://digitpro.co.uk/paper/iran_sweden.pdf.