INFORMATION TECHNOLOGY



OUTSOURCINGINDEXARTICLESUMMARYRATINGMA1Smith et al. (2005). Organisational change, outsourcing and the impact on management accounting, The British Accounting Review 37 (2005), p. 415-441This paper presents new empirical evidence on organisational change, outsourcing and the impact on management accounting in private sector companies, the NHS and Local Authorities. Keywords: Organisational change, Outsourcing, Management Accounting, Nonparametric correlation.5*MA2Sartorius, K and Kirsten, J. (2005). The boundaries of the firm: why do sugar producers outsource sugarcane production?, Management Accounting Research, 16, p. 81-99This study uses a transaction cost analysis to assist the firm, as an outsourcer to make and structure the outsourcing decision. Case studies include data from two major Southern African sugar producers. Keywords: Outsource, strategy, Transaction cost, Governance form, Contract farming5*MA3Strange, R. (2009). The outsourcing of primary activities: theoretical analysis and propositions, Journal ofManagement and Governance. DOI:10.1007/s10997-009-9099-4.This paper combines the insights of resource dependency theory, the resource-based view of the firm, and transaction cost economics to provide both an 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.5*MA4Arias-Aranda D, Bustinza O F, Barrales-Molina V. (2010). Operations Flexibility and Outsourcing Benefits: An Empirical Study in Service Firms, The Service Industries Journal, 31(11), p. 1849-1870This paper provides a structural analysis to analyse the relationship between operations flexibility and outsourcing benefits in service firms.Keywords: Outsourcing, strategic decisions, operations management, flexibility.5*MA5Harland C and Knight, L. (2005). Outsourcing: assessing the risks and benefits for organisations, sectors and nations, International Journal of Operations & Production Management, 25(9), p. 831-850This paper aims to assess the risks and benefits of outsourcing for organisations, sectors and nations, using a Delphi study with senior strategists from private and public sectors. 5*MA6Ezzamel, M and Morris, J. (2005). Accounting for new organisational forms: the case of subcontracting and outsourcing, CIMAThis report notes and evaluates the emergence of new organisational forms in response to market uncertainty and volatility, and the growth of outsourcing and sub-contracting. The data points to a delayering of organisations and an increase in outsourcing. 5*MA7Schwartz, M. (2008). Handing over the keys, Management Accounting Research, 9, p. 361-386This 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 systems5*MA8Nicholson, 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. 238-258This paper adopts a transaction cost and management control framework to advance understanding of offshore outsourcing of all, or elements of, the accounting function. 5*MA9Kakabadse, 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. 107-118This paper provides an overview of the thinking behind strategic sourcing and highlights an emerging trend development, namely the centralisation of shared services.5*MA104*MA11International Federation of Accountants (2001). Articles of MeritThis booklet presents one winning article and ten outstanding articles in Year 2001 competition4*MA12International Federation of Accountants (2000). Articles of MeritThis booklet presents one winning article and ten outstanding articles in Year 2000 competition4*MA13International Federation of Accountants (1999). Articles of MeritThis booklet presents one winning article and ten outstanding articles in Year 1999 competition4*MA14International Federation of Accountants (1999). The Role of Management Accounting in Creating ValueThis collection of articles embraces the many aspects of 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 organisation4*MA15International Federation of Accountants (1998). Into the Twenty-first Century with Information ManagementThis collection of articles provides readers with assessment of the current state of the art of major information technologies and their existing management accounting applications4*MA16International Federation of Accountants (1995). A View of Tomorrow: The Senior Financial Officer in the Year 2005This paper gathers the thoughts of senior management accountant practitioners based on different surveys from 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*MA17International Federation of Accountants (1994). A View of Tomorrow: Management Accounting in the Year 2004This paper gathers the perspective of authors from a number of countries (Australia, Canada, France, Italy, South Africa, United Kingdom, and United States) on the future of management accounting4*MA18Burns, J. and Yazdifar, H. (2001). Tricks or treats? Financial Management, March, p. 33-35This paper discusses the changing roles of management accountants and highlight the threats and the opportunities posed by the changes3*MA19Welfle, B. and Keltyka, P. (2000). Global Competition: The New Challenge for Management Accountants, The Ohio CPA Journal, Jan-March, p. 30-36This paper discusses the impact of globalisation on the information requirement and inadequacy of traditional cost accounting to yield the information required3*MA20Siegel, G. (1999). Counting More, Counting Less: The New Role of Management Accountants, Strategic Finance, November, p. 20-22This paper discusses the transformation role of management accounting over the past ten years3*MA21Burns, J., Ezzamel, M. and Scapens, R. (1999). Management Accounting Change in the UK, Management Accounting, March, p. 28-30This paper discusses the management accounting change in the UK, i.e. accounting practice, accounting systems and usage of accounting information3*MA22Chenhall, R and Langfield-Smith, K. (1999). Reasons for Innovations, Australian CPA, October, p. 75-77 This paper summarises a study by Chenhall and Langfield-Smith on why companies adopt new management accounting systems 3*MA23Chenhall, R and Langfield-Smith, K. (1999). Innovations in Management Accounting, Australian CPA, September, p. 76-78 This paper summarises a study by Chenhall and Langfield-Smith on why companies adopt new management accounting systems and how they assessed their costs and benefits3*MA24Sharma, R. (1998). Management Accounting: Where to Next? Australian CPA, December, p. 24-25This paper discusses the path that management accounting is likely to take as it evolves to meet changing corporate needs3*MA25Anastas, M. (1997). The Changing World of Management Accounting and Financial Management, Management Accounting, October, p. 48-51This paper discusses about the changing role of management accounting and financial management such as being an internal consultants and strategists, decision making team member, and initiating and implementing IT3*MA26Anonymous (1996). Most Companies Want Their CPAs to Be Business Strategists, Journal of Accountancy, July, p. 182(1), p. 18This paper summarises the findings of a survey conducted by the Institute of Management Accountants ‘The Practical Analysis of Management Accounting’3*MA27Burns, J., Scapens, R. and Turley, S. (1996). Some Further Thoughts on the Changing Practice of Management Accounting, Management Accounting, October, p. 58-60This 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*MA28Birkett, W.P. (1995). Management Accounting and Knowledge management, Management Accounting, November, p. 44-48This paper discusses a new role of management accounting which brings knowledge management within its scope3*MA29Banerjee, J. and Lloyd, A. (1995). Management Accountants and Information Technology, Management Accounting, January, p. 12-15This paper reports the findings of the survey of management accountants and IT conducted by Tate Bramald Consultancy 3*Barnes, P (2004). Good going. Financial Management October 2004. P 31-32. This article looks at how UK firms are willing to 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, that is the question. Management Accounting January 2000. P 22-23.This article looks at the different reasons for outsourcing and whether or not it is the best decision for the company. Caplan, D and Kirschenheiter, M (2004) A Model of Outsourcing and Audit Risk for Internal Audit Services. This paper uses agency theory to examine outsourcing, and reconciles the outsourcing debate without resorting to differential auditor expertise. Carmona, S and Guitierrez, F (2005) Outsourcing as compassion? The case of cigarette manufacturing by poor Catholic nuns. Critical Perspectives on Accounting 16 (7), October 2005, P 875-903This paper traces discourses of outsourcing by focussing on the subcontracting of cigarette manufacturing to poor Catholic nuns in 18th century Spain. Caulkin, S (2005) Outsourcing and out of control. The Observer. August 28 2005. [online]This article looks at how companies are finding there are 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 Observer. November 29 2003. [online]This article details how Network Rail, in the face of conventional wisdom, abandoned outsourcing and brought its maintenance business in-house.Stacey, M (1998) Outsourcing – how organisations need to prepare in order to realise the full potential benefits. Management Accounting May 1998 p 14-15This article sets out the development of management accounting techniques in support of outsourcing, focussing on the outsourcing decision.Stacey, M (1998) Outsourcing – how to differentiate supplier offerings in order to realise the full potential benefits. Management Accounting June 1998 p 24-25This article looks at the supplier selection process.Stacey, M (1998) Outsourcing – how to deliver the full benefits through expert supply management teams. Management Accounting July/August 1998 p 42-43This article reviews transition and supply management. Caulkin, S (2007) If everything can be outsourced, what’s left? The Observer, April 1 2007.This article poses looks at the question of how much a 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 and Technological Change. National Bureau of Economic ResearchThis paper argues that an important source of the recent increase in outsourcing is the IT revolution, characterized by increased rates of technological change. Langfield-Smith, K and Smith, D (2003) Management control systems and trust in outsourcing relationships. Management Accounting Research, Volume 14, Issue 3, September 2003. P 281-307This paper draws on a model from van der Meer-Koistra and Vosselman to examine how control mechanisms and trust are used to achieve control in a single case study of an electricity company and its outsourced IT operations. Richards, C (2006) Outsourcing: It’s impact on the business operation of E.ON UKThis report covers how companies have questioned that it may be more cost effective to perform tasks in house due to changes in employment law and rising labour costs. Rittenburg, L and Covaleski, M (2001) Internalization versus externalisation of the internal audit function: an examination of professional and organisational imperatives. Accounting, Organisations and Society. Vol 26 Iss 8 October 2001 p 617-641This paper examines the recent trend towards the outsourcing of internal audit services to the public accounting profession.Renner, C and Tebbe, D (1998) Who is Outsourcing and Why? Management Accounting, July 1998. P 45-47This article looks at companies that are outsourcing and discusses their reasons for doing so.Kralovetz, R (1996) A Guide To Successful Outsourcing. Management Accounting October 1996. P 32-33This article looks at ways companies can reap the rewards from outsourcing. Smith, J, Morris, J and Ezzamel, M (2005) Organisational Change, outsourcing and the impact on management accounting. The British Accounting Review 37 (2005) p 415-441This paper presents new evidence on organisational change, outsourcing and the impact on management accounting in three types of organisations: private sector companies, the NHS and Local Authorities. Peisch, R (1995) When Outsourcing Goes Awry. Harvard Business Review, May-June 1995. P 24-37This article looks at instances when outsourcing has not 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 of outsourcing: An empirical study in the hotel industry. Management Accounting Research 19 (2008) p 163-181This paper analyses interview and survey data that had been collected to study the nature and antecedents of accounting systems involved in hotel outsourcing-decision making and control. Mathiesen, H (2004) Four basic contracts- market bargain firm and government. This table tries to characterize the four most elemental kinds of contractual modes in capitalistic countries. Webster, B (2008) Railways to sack private engineers. The Times, January 4 2008.This article explains how Network Rail is taking much of its upgrade work in house after contractors had failed to deliver on promises of completion times.Valanju, S (2005) Site Unseen? Financial Management, July/August 2005. P16This article explores whether offshoring destroys jobs, 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 Not To Make. Harvard Business Review, November-December 1992.98-107This article explores a method for making sourcing decisions consistent with survival strategy in highly 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. ................
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