The Role of the Accounting Process Characteristics in Promoting Accounting Outsourcing, An Exploratory Study in the Iraqi Environment

  • Noor Ayad Jassim, Dr. SatmSaleh Hussein

Abstract

The study aimed to present the most important specific characteristics that affect accounting outsourcing, by studying the relationship and impact of specific characteristics that include (frequency, privacy of resources, uncertainty, customer contact, and information density) and to identify the importance of accounting outsourcing when applied in small and medium-sized companies, the study dealt with a group of Iraqi industrial companies, as a questionnaire was designed and distributed to executive managers, departments, accounting divisions and workers in companies. In examining the relationship and the effect between the variables of the study, the study concluded that accounting outsourcing is one of the trends of small and medium-sized companies to reduce costs, reach the scarcity of skills and obtain competitiveness, as well as that there is a relationship and a significant effect of the characteristics of the accounting process in outsourcing. Finally, there is a need to focus the Iraqi industrial companies’ interest in accounting outsourcing, and to indicate its importance and enhance the motives for its use in the field of accounting,and the company's work.

Published
2022-07-01
How to Cite
Noor Ayad Jassim, Dr. SatmSaleh Hussein. (2022). The Role of the Accounting Process Characteristics in Promoting Accounting Outsourcing, An Exploratory Study in the Iraqi Environment. Design Engineering, (1), 3635 - 3367. Retrieved from http://www.thedesignengineering.com/index.php/DE/article/view/9518
Section
Articles