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
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