OUTSOURCING
INDEX
MA1
MA2
MA3
MA4
MA5
MA6
ARTICLE
SUMMARY
Smith et al. (2005). Organisational change, outsourcing This paper presents new empirical evidence on
and the impact on management accounting, The British organisational change, outsourcing and the impact on
Accounting Review 37 (2005), p. 415-441
management accounting in private sector companies, the
NHS and Local Authorities.
Keywords: Organisational change, Outsourcing,
Management Accounting, Nonparametric correlation.
Sartorius, K and Kirsten, J. (2005). The boundaries of the This study uses a transaction cost analysis to assist the
firm: why do sugar producers outsource sugarcane firm, as an outsourcer to make and structure the
production?, Management Accounting Research, 16, p. outsourcing decision. Case studies include data from two
81-99
major Southern African sugar producers.
Keywords: Outsource, strategy, Transaction cost,
Governance form, Contract farming
Strange, R. (2009). The outsourcing of primary activities: This paper combines the insights of resource
theoretical analysis and propositions, Journal of
dependency theory, the resource-based view of the firm,
Management and Governance. DOI:10.1007/s10997-009- and transaction cost economics to provide both an
9099-4.
explanation for the outsourcing of primary activities and
a set of testable propositions about firms propensity to
outsource.
Keywords: Externalisation, Outsourcing, Resource
dependency theory, Resource-based view. Transaction
cost economics.
Arias-Aranda D, Bustinza O F, Barrales-Molina V. (2010). This paper provides a structural analysis to analyse the
Operations Flexibility and Outsourcing Benefits: An relationship between operations flexibility and
Empirical Study in Service Firms, The Service Industries outsourcing benefits in service firms.
Journal, 31(11), p. 1849-1870
Keywords: Outsourcing, strategic decisions, operations
management, flexibility.
Harland C and Knight, L. (2005). Outsourcing: assessing This paper aims to assess the risks and benefits of
the risks and benefits for organisations, sectors and outsourcing for organisations, sectors and nations, using
nations, International Journal of Operations & Production a Delphi study with senior strategists from private and
Management, 25(9), p. 831-850
public sectors.
RATING
5*
Ezzamel, M and Morris, J. (2005). Accounting for new This report notes and evaluates the emergence of new
organisational forms: the case of subcontracting and organisational forms in response to market uncertainty
outsourcing, CIMA
and volatility, and the growth of outsourcing and subcontracting. The data points to a delayering of
5*
1
5*
5*
5*
5*
organisations and an increase in outsourcing.
keys, This paper explores the role that management
accounting played in the development of performance
measurement systems within five organisations
implementing change programs, i.e. development of
team structures, adoption of a customer-focused strategy
and implementation of new performance measurement
systems
MA7
Schwartz, M. (2008). Handing over the
Management Accounting Research, 9, p. 361-386
MA8
Nicholson, B, Jones, J and Espenlaub, S. (2006).
Transaction costs and control of Outsourced Accounting:
Case evidence from India, Journal of Management
Accounting Research, 17, p. 238-258
This paper adopts a transaction cost and management
control framework to advance understanding of offshore
outsourcing of all, or elements of, the accounting
function.
5*
MA9
Kakabadse, A and Kadabadse, N. (2000) Sourcing: New
Face to Economies of Scale and the Emergence of New
Organisational Forms, Knowledge and Process
Management, 7, p. 107-118
This paper provides an overview of the thinking behind
strategic sourcing and highlights an emerging trend
development, namely the centralisation of shared
services.
5*
MA10
MA11
International Federation of Accountants (2001). Articles This booklet presents one winning article and ten
of Merit
outstanding articles in Year 2001 competition
5*
4*
4*
MA12
International Federation of Accountants (2000). Articles This booklet presents one winning article and ten
of Merit
outstanding articles in Year 2000 competition
4*
MA13
International Federation of Accountants (1999). Articles This booklet presents one winning article and ten
of Merit
outstanding articles in Year 1999 competition
4*
MA14
International Federation of Accountants (1999). The Role This collection of articles embraces the many aspects of
of Management Accounting in Creating Value
value creation particularly those involved in the activity
of management accounting to continue to shift their role
to further enhance the quality and relevance of
information, the process of decision making and the
agility of their organisation
4*
MA15
International Federation of Accountants (1998). Into the This collection of articles provides readers with
4*
2
Twenty-first Century with Information Management
assessment of the current state of the art of major
information technologies and their existing management
accounting applications
MA16
International Federation of Accountants (1995). A View This paper gathers the thoughts of senior management
of Tomorrow: The Senior Financial Officer in the Year accountant practitioners based on different surveys from
2005
six countries (Australia, Canada, France, Italy, United
Kingdom, and United States) on how they must shape
and change their jobs to assist their company to grow
and prosper in the new environment.
4*
MA17
International Federation of Accountants (1994). A View This paper gathers the perspective of authors from a
of Tomorrow: Management Accounting in the Year 2004
number of countries (Australia, Canada, France, Italy,
South Africa, United Kingdom, and United States) on
the future of management accounting
4*
MA18
Burns, J. and Yazdifar, H. (2001). Tricks or treats? This paper discusses the changing roles of management
Financial Management, March, p. 33-35
accountants and highlight the threats and the
opportunities posed by the changes
Welfle, B. and Keltyka, P. (2000). Global Competition: This paper discusses the impact of globalisation on the
The New Challenge for Management Accountants, The information requirement and inadequacy of traditional
Ohio CPA Journal, Jan-March, p. 30-36
cost accounting to yield the information required
3*
MA20
Siegel, G. (1999). Counting More, Counting Less: The This paper discusses the transformation role of
New Role of Management Accountants, Strategic management accounting over the past ten years
Finance, November, p. 20-22
3*
MA21
Burns, J., Ezzamel, M. and Scapens, R. (1999). This paper discusses the management accounting change
Management Accounting Change in the UK, Management in the UK, i.e. accounting practice, accounting systems
Accounting, March, p. 28-30
and usage of accounting information
3*
MA22
Chenhall, R and Langfield-Smith, K. (1999). Reasons for This paper summarises a study by Chenhall and
Innovations, Australian CPA, October, p. 75-77
Langfield-Smith on why companies adopt new
management accounting systems
Chenhall, R and Langfield-Smith, K. (1999). Innovations This paper summarises a study by Chenhall and
in Management Accounting, Australian CPA, September, Langfield-Smith on why companies adopt new
p. 76-78
management accounting systems and how they assessed
3*
MA19
MA23
3
3*
3*
MA24
their costs and benefits
Sharma, R. (1998). Management Accounting: Where to This paper discusses the path that management
Next? Australian CPA, December, p. 24-25
accounting is likely to take as it evolves to meet
changing corporate needs
3*
MA25
Anastas, M. (1997). The Changing World of Management This paper discusses about the changing role of
Accounting and Financial Management, Management management accounting and financial management such
Accounting, October, p. 48-51
as being an internal consultants and strategists, decision
making team member, and initiating and implementing
IT
3*
MA26
Anonymous (1996). Most Companies Want Their CPAs
to Be Business Strategists, Journal of Accountancy, July,
p. 182(1), p. 18
Burns, J., Scapens, R. and Turley, S. (1996). Some
Further Thoughts on the Changing Practice of
Management Accounting, Management Accounting,
October, p. 58-60
This paper summarises the findings of a survey
conducted by the Institute of Management Accountants
‘The Practical Analysis of Management Accounting’
This paper discusses the current and future role of
management accountant such as the commercial
orientation and impact of IT on management accounting,
and decentering accounting knowledge
3*
MA28
Birkett, W.P. (1995). Management Accounting and This paper discusses a new role of management
Knowledge management, Management Accounting, accounting which brings knowledge management within
November, p. 44-48
its scope
3*
MA29
Banerjee, J. and Lloyd, A. (1995). Management This paper reports the findings of the survey of
Accountants and Information Technology, Management management accountants and IT conducted by Tate
Accounting, January, p. 12-15
Bramald Consultancy
3*
MA27
Barnes, P (2004). Good going. Financial Management This article looks at how UK firms are willing to
October 2004. P 31-32.
outsource more than just transactional operations, and
the risks associated with this. The article reviews trends
and key management issues.
Bromage, N. (2000). Outsourcing – To do or not to do, This article looks at the different reasons for outsourcing
that is the question. Management Accounting January and whether or not it is the best decision for the
2000. P 22-23.
company.
Caplan, D and Kirschenheiter, M (2004) A Model of This paper uses agency theory to examine outsourcing,
4
3*
Outsourcing and Audit Risk for Internal Audit Services.
and reconciles the outsourcing debate without resorting
to differential auditor expertise.
Carmona, S and Guitierrez, F (2005) Outsourcing as This paper traces discourses of outsourcing by focussing
compassion? The case of cigarette manufacturing by poor on the subcontracting of cigarette manufacturing to poor
Catholic nuns. Critical Perspectives on Accounting 16 (7), Catholic nuns in 18th century Spain.
October 2005, P 875-903
Caulkin, S (2005) Outsourcing and out of control. The This article looks at how companies are finding there are
Observer. August 28 2005. [online]
hidden costs with outsourcing that are not captured in
the economic model and can wipe out the perceived
benefits.
Caulkin, S (2003) In-house and back on track. The This article details how Network Rail, in the face of
Observer. November 29 2003. [online]
conventional wisdom, abandoned outsourcing and
brought its maintenance business in-house.
Stacey, M (1998) Outsourcing – how organisations need This article sets out the development of management
to prepare in order to realise the full potential benefits. accounting techniques in support of outsourcing,
Management Accounting May 1998 p 14-15
focussing on the outsourcing decision.
Stacey, M (1998) Outsourcing – how to differentiate This article looks at the supplier selection process.
supplier offerings in order to realise the full potential
benefits. Management Accounting June 1998 p 24-25
Stacey, M (1998) Outsourcing – how to deliver the full This article reviews transition and supply management.
benefits through expert supply management teams.
Management Accounting July/August 1998 p 42-43
Caulkin, S (2007) If everything can be outsourced, what’s This article poses looks at the question of how much a
left? The Observer, April 1 2007.
company can outsource and still keep its identity.
BBC (2004) One IT job in four ‘to go abroad’ [online]
This article comments on the report from Gartner that
one in four IT jobs will go abroad, and looks at how
different countries will look to provide specialist
services.
Bartel, A, Lach, S and Sicherman, N (2005) Outsourcing This paper argues that an important source of the recent
and Technological Change. National Bureau of Economic increase in outsourcing is the IT revolution,
Research
characterized by increased rates of technological change.
Langfield-Smith, K and Smith, D (2003) Management This paper draws on a model from van der Meer-Koistra
control systems and trust in outsourcing relationships. and Vosselman to examine how control mechanisms and
Management Accounting Research, Volume 14, Issue 3, trust are used to achieve control in a single case study of
September 2003. P 281-307
an electricity company and its outsourced IT operations.
Richards, C (2006) Outsourcing: It’s impact on the This report covers how companies have questioned that
business operation of E.ON UK
it may be more cost effective to perform tasks in house
5
due to changes in employment law and rising labour
costs.
Rittenburg, L and Covaleski, M (2001) Internalization This paper examines the recent trend towards the
versus externalisation of the internal audit function: an outsourcing of internal audit services to the public
examination of professional and organisational accounting profession.
imperatives. Accounting, Organisations and Society. Vol
26 Iss 8 October 2001 p 617-641
Renner, C and Tebbe, D (1998) Who is Outsourcing and This article looks at companies that are outsourcing and
Why? Management Accounting, July 1998. P 45-47
discusses their reasons for doing so.
Kralovetz, R (1996) A Guide To Successful Outsourcing. This article looks at ways companies can reap the
Management Accounting October 1996. P 32-33
rewards from outsourcing.
Smith, J, Morris, J and Ezzamel, M (2005) Organisational This paper presents new evidence on organisational
Change, outsourcing and the impact on management change, outsourcing and the impact on management
accounting. The British Accounting Review 37 (2005) p accounting in three types of organisations: private sector
415-441
companies, the NHS and Local Authorities.
Peisch, R (1995) When Outsourcing Goes Awry. Harvard This article looks at instances when outsourcing has not
Business Review, May-June 1995. P 24-37
gone to plan, and looks at a case study of a medical
centre, asking why they are about to walk off the job if
they enjoy working there.
Overby, S () One Outsources, The Other Doesn’t.
This article looks at how two different companies each
analysed its outsourcing options and arrived at differing
conclusions.
Lamminmaki, D (2008) Accounting and the management This paper analyses interview and survey data that had
of outsourcing: An empirical study in the hotel industry. been collected to study the nature and antecedents of
Management Accounting Research 19 (2008) p 163-181
accounting systems involved in hotel outsourcingdecision making and control.
Mathiesen, H (2004) Four basic contracts- market bargain This table tries to characterize the four most elemental
firm and government.
kinds of contractual modes in capitalistic countries.
Webster, B (2008) Railways to sack private engineers. This article explains how Network Rail is taking much
The Times, January 4 2008.
of its upgrade work in house after contractors had failed
to deliver on promises of completion times.
Valanju, S (2005) Site Unseen? Financial Management, This article explores whether offshoring destroys jobs,
July/August 2005. P16
or creates cost savings that allow a company to maintain
high-value roles in their home county. The article
examines the trend and considers how to mitigate the
risks that come with packing key functions off abroad.
Venkatesan, R (1992) Strategic Sourcing – To Make Or This article explores a method for making sourcing
6
Not To Make. Harvard Business Review, November- decisions consistent with survival strategy in highly
December 1992.98-107
engineered products. The approach focuses on
components that are critical to the product that the
company is distinctively good at making. It also involves
outsourcing components where suppliers have a distinct
competitive advantage. Also to use outsourcing as a
means of generating employee commitment to
improving manufacturing performance.
7