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Identifying the extent, motivations and barriers to outsourcing of accounting services.

Wise, Victoria & Chaplin, Sally (2011) Identifying the extent, motivations and barriers to outsourcing of accounting services. Global Business & Economics Anthology, 2(1), pp. 99-107.

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Abstract

In this paper we analyse the oursourcing of accounting services. The extent to which firms are currently outsourcing, or considering outsourcing such services, and the motivations and barriers associated with outsourcing are identified. Empirical data from a random sample of accounting firms are used in this analysis. Data indicate that the majority of accounting firms are either currently outsourcing or considering outsourcing and that they exopect the volume of oursourced services to increase. In contrast to the scholarly literature advocating labor arbitrage as the primary driver for organizations choosing to outsource, in this study it was found that the main factors underpinning the decision to outsource were the expediting of service delivary to clients, and to enable the firm to focus on its core competencies.

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ID Code: 48363
Item Type: Journal Article
Additional URLs:
DOI: http://www.besiweb.com/GBEA1121.pdf
ISSN: 1553-1392
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Copyright Owner: Copyright 2011 Business & Economics Society International
Deposited On: 01 Feb 2012 10:17
Last Modified: 24 May 2012 12:20

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