Category: RTE Research


Recent articles on accounting outsourcing and electronic invoicing

During 2018 and 2019, researchers at the RTE competence center have been successful in  publishing their research results on accounting outsourcing and electronic invoicing in leading IS and AIS journals. Here below a couple of examples. You can find the complete set of recent RTE articles under “Material” and “Journal Articles”. Where possible, we have created links to the journal’s webpage for you to be able download the full paper. Asatiani, A., Penttinen, E. & Kumar, A. (2019) Uncovering the Nature of the Relationship Between Outsourcing Motivations and the Degree of Outsourcing – An Empirical Study on Finnish SMEs. Journal of Information Technology, 34(1), 39-58. Prior literature has identified several outsourcing motivations, such as cost reduction and access to expertise, and deciphered the influence of these variables on outsourcing decisions. In another stream of outsourcing studies, researchers have gauged the degree of outsourcing, unearthing how companies may choose to outsource a set or processes instead of the whole business function. In this article, we draw on both of these streams of outsourcing research to study the relationship between outsourcing motivations and the degree of outsourcing within a particular business function. We probe the effect of nine motivation items on outsourcing decision through an empirical study using survey data gathered from 337 small and medium-sized enterprises. We find that cost reduction, a focus on core competence and business/process improvements are all associated with a higher degree of outsourcing, but interestingly, access to expertise is negatively associated with the degree of outsourcing. This finding suggests that companies that outsource mainly to acquire external expertise outsource only a limited number of processes within a specific business function. Our main theoretical contribution lies in uncovering the dynamic nature of outsourcing motivations, meaning that as companies outsource a larger degree of their business processes, some...


RTE Readiness Index is now available online

The Real-Time Economy Readiness Index report, conducted in collaboration with Eera Oy is now available online. The purpose of the RTE readiness index is the assessment of advancement of European Union countries and Switzerland in Real-Time Economy (RTE) and preparation of the RTE-advancement index of the respective countries. To find out more and download the report follow the link.