Impact of Accounting Function Outsourcing on SMEs Financial Performance and Efficiency: Evidences from some selected Manufacturing Subsectors in Nigeria

This study examined the impact of accounting function outsourcing on SMEs financial performance and efficiency in manufacturing sector.The main focus is to determine whether accounting functions drive financial performance and efficiency in Nigeria's SMEs.To achieve this objective both primary and secondary data were extracted and analyzed to generate the study findings.The study used survey research design with a sampled population of six hundred SMEs across the study area.The study revealed that accounting function outsourcing has significant relationship with SME efficiency thus enhance financial performance.The study therefore, recommends the practice of accounting functions outsourcing to the owner/managers of SMEs for sustainable business growth.