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

Wise, Victoria and Chaplin, Sally 2011, Identifying the extent, motivations and barriers to outsourcing of accounting services, in Global Business and Economics Anthology 2011 : Volume II, Issue 1, Business & Economics Society International, Worcester, Mass., pp. 99-107.

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Title Identifying the extent, motivations and barriers to outsourcing of accounting services
Author(s) Wise, Victoria
Chaplin, Sally
Conference name Business and Economics Society. Conference (2011 : Split, Croatia)
Conference location Split, Croatia
Conference dates 6-9 Jul. 2011
Title of proceedings Global Business and Economics Anthology 2011 : Volume II, Issue 1
Editor(s) Kantarelis, Demetri
Publication date 2011
Conference series Business and Economics Society International Conference
Start page 99
End page 107
Publisher Business & Economics Society International
Place of publication Worcester, Mass.
Summary 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.
ISSN 1553-1392
Language eng
Field of Research 150199 Accounting, Auditing and Accountability not elsewhere classified
Socio Economic Objective 910402 Management
HERDC Research category E1 Full written paper - refereed
ERA Research output type E Conference publication
HERDC collection year 2011
Persistent URL http://hdl.handle.net/10536/DRO/DU:30041776

Document type: Conference Paper
Collections: Faculty of Business and Law
Deakin Graduate School of Business
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