The Role of Accounting Department in Outsourcing Decision-Making (Case Study: Yazd Textile Industry)

Subject Areas : Management Accounting

شهناز  نایب زاده ¹ (ندارد)
علی  مروتی شریف آبادی ² (ندارد)
مریم  گلشن ³ (ندارد)

Received: 2013-01-08 Accepted : 2013-03-15 Published : 2013-12-09

Keywords: Outsourcing, intensity of competition, Firm Performance, Strategy, participation of&#x0D, &#x0D, Accounting ,

Abstract :

The aim of the present research is The Role of Accounting Department in Decision-Making about Outsourcing in companies that activate in Textile industry in Yazd. The modelof this research has been formed with using variables, intensity of competition, firm size, firmperformance, cost leadership strategy and differentiation strategy as independent variable andparticipation level of Accounting Department in Decision-Making about Outsourcing asdependent variable. This research is applied research according to the purpose of research andAccording to research method is descriptive correlation. Required data is collected by usingquestionnaires and survey methodology. The statistical population of this research has beenactive companies in the textile industry in the city of Yazd and was used from Stratifiedsampling to select the sample and collected 175 acceptable samples. Data analysis wasaccomplished with using Pearson correlation coefficient and Spearman. Research resultsshow that there are a significant relationship between intensity of competition and the firmsize with participation level of Accounting Department in Decision-Making about outsourcingand that there are not a significant relationship between, corporate performance, costleadership strategy and differentiation strategy with participation of Accounting Departmentin Decision-Making about Outsourcing.

References:

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