@article{Orti Baquerizo_2017, title={Why do SMEs outsource their accounting and fiscal tasks?}, volume={1}, url={https://sbir.upct.es/index.php/sbir/article/view/4}, DOI={10.26784/sbir.v1i1.4}, abstractNote={Our study tries to identify the most relevant reasons that move small Spanish companies to outsource the tasks of accounting and tax preparation, and what has really led them to make that decision. The identification of these motives allows us to evaluate the strategic or tactical approach that this decision makes in the small companies and independent entrepreneurs. Based on the approaches of the Theory of Economic Transaction Costs (TCE) and the Resource-Based View (RBV), a set of reasons are defined for outsourcing and we test whether or not the company has acted consistently with these Perceptions. The fear of possible economic sanctions is revealed as the main reason that leads small businesses to outsource accounting and tax preparation tasks. Those who fear sanctions but do not outsource, do so for economic reasons. This is produced by the perception that such tasks are considered as administrative and not as fundamental for decision making, so that, before them, they take a more tactical approach (close to the TCE) than strategic (more tipycal of the RBV)}, number={1}, journal={Small Business International Review}, author={Orti Baquerizo, Javier}, year={2017}, month={Jul.}, pages={71-87} }