正文描述:《使用交易成本理论解释会计外包【外文翻译】》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
1、本科毕业论文(设计)外文翻译原文:UsingTransactionCostEconomicstoexplainoutsourcingofaccountingOutsourcingcanbedefinedastheactofsubcontractingoutallorpartsofsomefunctioninafirmtoanexternalparty.Thetransactioncosttheoryofthefirm,introducedbyCoase,hasbecomeastandardframeworktoexplainwhysomefirmschoosetoo
2、rganizeagivenfunctioninternally,whileotherfirmsdecidetooutsourcethatfunctiontoanexternalparty.AnextensivepartoftheempiricalresearchonoutsourcingadoptsthisTCEframework.Byconsideringtherelativecostoftransactionsusingitsownemployeesontheonehandandexternalpartiesontheother,TCEtriestoexplai
3、nhowcompaniesareorganized.Simplystated,transactionsdifferinthedegreetowhichrelationship-specificassetsareinvolved(assetspecificity),theamountofuncertaintyaboutthefuture(environmentaluncertainty),theamountofuncertaintyaboutotherparties’actions(behavioruncertainty),andthefrequencywithwhi
4、chagiventransactionoccurs.Manyempiricalstudieshaveinvestigatedtheoutsourcingofproductiontasks.GatignondiscussseveralstudieswhereintheTCEframeworkisusedtoexplainoutsourcingofmarketinganddistributiontasks.Bothassetspecificityandbehavioraluncertaintyseemedsignificantinexplainingentrymode(
5、independentagentversussalesemployees).Withrespecttotheoutsourcingofotherservicefunctions,suchashumanresources,IT,andaccounting,onlyafewstudiesareavailable.Forinstance,WatjatrakulandBarthelemyfoundassetspecificitytobeanimportantdriverfortheoutsourcingofIT.investigatedtheoutsourcingofthe
6、internalauditfunctionandfoundsupportforbothassetspecificityandfrequency.Asfarasweknow,researchontheoutsourcingofaccountingusingaTCEframeworkismissing.Thislimitednumberofstudiesonoutsourcingofservicefunctionsisincontrastwiththegeneraltrendwenoticeinpractice,whereincompaniestendtofocuson
7、coreactivities.derivefromtheirreviewoftheTCEliteraturethat,despitetheservice-dominantshiftinpractice,limitedattentionhasbeengiventothespecificcharacteristicsofservicefunctionsandtheirimpactupontheoutsourcingdecision.Theyconcludethat,togoverntheoutsourcingdecisionofbusinessserviceseff
显示全部收起
温馨提示:
1. 部分包含数学公式或PPT动画的文件,查看预览时可能会显示错乱或异常,文件下载后无此问题,请放心下载。
2. 本文档由用户上传,版权归属用户,天天文库负责整理代发布。如果您对本文档版权有争议请及时联系客服。
3. 下载前请仔细阅读文档内容,确认文档内容符合您的需求后进行下载,若出现内容与标题不符可向本站投诉处理。
4. 下载文档时可能由于网络波动等原因无法下载或下载错误,付费完成后未能成功下载的用户请联系客服处理。