1 faculteit economie en bedrijfskunde hoveniersberg 24 b 9000 gent tel 32 0 9 264 34 61 fax 35 92 working paper outsourcing of accounting tasks in smes an extended tce model patricia everaert gerrit sarens 2 jan rommel 3 september 2006 409 ghent university department and corporate finance kuiperskaai 55 e belgium phone 00 88 email ugent be 66 41 d 7012 54 abstract this study explores why small medium sized companies engage services we expand the transaction cost economics by adding variable resource deficit from based theory while controlling for personal characteristics sme executive age education organizational structure firm maturity ownership
