Accounting outsourcing turnback

process and issues

Research output: Contribution to journalArticle

13 Citations (Scopus)

Abstract

Purpose – The purpose of this paper is to provide understanding on the process of accounting outsourcing turnback from the client's perspective. The aim is to understand the issues faced by clients during turnback process, and provide recommendations to resolve them. Design/methodology/approach This study adopts a qualitative interpretive case study approach. Data were collected based on documentation, archival records, direct observation, and interviews to allow for triangulation. Findings This study provides empirical evidence of accounting outsourcing turnback process. Some of the issues faced by clients include lack of management support, limited financial and human resources, and uncooperative vendors. Research limitations/implications Theoretically, this study extends Elliot's model by providing empirical evidence on process, identifying issues, and discussing recommendations on accounting outsourcing turnback. The limitation is the use of a single case study of a small company in Malaysia. Practical implications Practically, this study enhances understanding on accounting outsourcing turnback process and issues. The recommendations provided can serve as guidelines for clients who are considering outsourcing turnback as a strategic move. Originality/value There has been limited research in the area of accounting outsourcing focusing on turnback process. This study contributes to the field of accounting outsourcing by describing an accounting turnback process and issues faced by clients. The study recommends communication, financial support, top management support, backup exit plan, and vendor management throughout the turnback period. Finally, gradual reduction of accounting outsourced works rather than immediate termination is favored to reduce the risk in accounting outsourcing turnback.

Original languageEnglish
Pages (from-to)226-245
Number of pages20
JournalStrategic Outsourcing
Volume3
Issue number3
DOIs
Publication statusPublished - 23 Nov 2010

Fingerprint

Outsourcing
Empirical evidence
Vendors
Exit
Termination
Financial resources
Management support
Triangulation
Communication
Malaysia
Top management support
Financial support
Design methodology
Human resources
Interpretive case study
Small companies
Documentation

Keywords

  • Accounting
  • Malaysia
  • Operations management
  • Outsourcing

ASJC Scopus subject areas

  • Management Science and Operations Research

Cite this

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title = "Accounting outsourcing turnback: process and issues",
abstract = "Purpose – The purpose of this paper is to provide understanding on the process of accounting outsourcing turnback from the client's perspective. The aim is to understand the issues faced by clients during turnback process, and provide recommendations to resolve them. Design/methodology/approach This study adopts a qualitative interpretive case study approach. Data were collected based on documentation, archival records, direct observation, and interviews to allow for triangulation. Findings This study provides empirical evidence of accounting outsourcing turnback process. Some of the issues faced by clients include lack of management support, limited financial and human resources, and uncooperative vendors. Research limitations/implications Theoretically, this study extends Elliot's model by providing empirical evidence on process, identifying issues, and discussing recommendations on accounting outsourcing turnback. The limitation is the use of a single case study of a small company in Malaysia. Practical implications Practically, this study enhances understanding on accounting outsourcing turnback process and issues. The recommendations provided can serve as guidelines for clients who are considering outsourcing turnback as a strategic move. Originality/value There has been limited research in the area of accounting outsourcing focusing on turnback process. This study contributes to the field of accounting outsourcing by describing an accounting turnback process and issues faced by clients. The study recommends communication, financial support, top management support, backup exit plan, and vendor management throughout the turnback period. Finally, gradual reduction of accounting outsourced works rather than immediate termination is favored to reduce the risk in accounting outsourcing turnback.",
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AB - Purpose – The purpose of this paper is to provide understanding on the process of accounting outsourcing turnback from the client's perspective. The aim is to understand the issues faced by clients during turnback process, and provide recommendations to resolve them. Design/methodology/approach This study adopts a qualitative interpretive case study approach. Data were collected based on documentation, archival records, direct observation, and interviews to allow for triangulation. Findings This study provides empirical evidence of accounting outsourcing turnback process. Some of the issues faced by clients include lack of management support, limited financial and human resources, and uncooperative vendors. Research limitations/implications Theoretically, this study extends Elliot's model by providing empirical evidence on process, identifying issues, and discussing recommendations on accounting outsourcing turnback. The limitation is the use of a single case study of a small company in Malaysia. Practical implications Practically, this study enhances understanding on accounting outsourcing turnback process and issues. The recommendations provided can serve as guidelines for clients who are considering outsourcing turnback as a strategic move. Originality/value There has been limited research in the area of accounting outsourcing focusing on turnback process. This study contributes to the field of accounting outsourcing by describing an accounting turnback process and issues faced by clients. The study recommends communication, financial support, top management support, backup exit plan, and vendor management throughout the turnback period. Finally, gradual reduction of accounting outsourced works rather than immediate termination is favored to reduce the risk in accounting outsourcing turnback.

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