“…Economic factors such as saving overhead cost, access to new technology with lower cost, better service quality, audit quality, accountancy accuracy, etc. are mainly responsible for adoption of outsourcing as a strategic tool by different hospitals (Guimaraes and Carvalho, 2011; Sendilkumar, 2020; Macinati, 2008; Moschuris and Kondylis, 2006; Gaspareniene et al , 2014; Libby, 1997; Young, 2007; Hodgkin et al , 1997; Kavosi et al , 2019).…”