Offshoring of B2B accounting services: An exploration of customer resistance

Tuzovic, Sven & Russell-Bennett, Rebekah (2014) Offshoring of B2B accounting services: An exploration of customer resistance. In Rundle-Thiele, Sharyn, Kubacki, Krzysztof, & Arli, Denni (Eds.) Proceedings of the 2014 ANZMAC Annual Conference: Agents of Change, ANZMAC, Brisbane, QLD, p. 1050.

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Corporate offshoring refers to the practice of firms moving business activities beyond the borders of their countries to perform functions that otherwise could be done in the home country (Bunyaratavej et al. 2011; Grappi et al. 2013). While prior to the turn of the century, offshoring was mostly confined to the manufacturing sector, offshore services have emerged as a dynamic global sector over the past two decades, driven by the rise of information and communication technologies and the international tradability of services. While much attention has focused on the benefits (e.g. cost savings, increased productivity), less attention has been paid to the negative effects of offshoring business services on the provider-client relationship. Based on moral theory, status quo bias theory, and literature on innovation resistance, this paper investigates customers’ objections to offshoring credence services in a business-to-business context. The paper develops a conceptual framework and expected contributions will be discussed.

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ID Code: 97983
Item Type: Conference Paper
Refereed: Yes
Additional URLs:
Keywords: Service Offshoring, Business Services, Business-to-Business, Resistance
ISSN: 1447-3275
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > MARKETING (150500) > Consumer-Oriented Product or Service Development (150501)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Advertising, Marketing & Public Relations
Copyright Owner: Copyright 2014 The authors
Deposited On: 08 Aug 2016 23:15
Last Modified: 15 Aug 2016 03:05

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