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All Journal JABE (Journal of Accounting and Business Education)
Sharoar Khan
Ahsanullah University of Science and Technology
Economics, Econometrics & Finance Education

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Understanding Finance and Accounting Outsourcing Adoption among SMEs: Evidence from Bangladesh Sharoar Khan
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 11, Issue 1, September 2026
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v11i1.66338

Abstract

The objective of this study is to explore the determinants of adopting finance and accounting outsourcing (FAO) services by small and medium enterprises (SMEs) in Bangladesh using the theoretical lenses of Transaction Cost Economics (TCE) and Resource-Based View (RBV). Data were collected through fifty semi-structured interviews with firms and their SME clients and analyzed using thematic analysis. Results suggest that cost efficiency, access to expertise, firm size, and technological readiness influence their FAO adoption. Respondents from SMEs also expressed concern regarding data privacy and firms’ legal legitimacy. Therefore, economic, operational, and institutional factors combinedly determine the FAO adoption decision. This study contributes to the literature by providing contextual evidence from an emerging economy where research on FAO adoption remains limited. Therefore, this study has practical implications for firms, SMEs, and policymakers, providing insights for strengthening policy support and trust mechanisms to facilitate sustainable FAO adoption.
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