Accounting Outsourcing Turnback in Strategic Outsourcing: An International Journal

Latest publication this year:

EarlyCite Article
Accounting Outsourcing Turnback: Process and Issues

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Document Information:

Title:	Accounting Outsourcing Turnback: Process and Issues
Author(s):	Dr. RUHANITA MAELAH, (UNIVERSITI KEBANGSAAN MALAYSIA), Dr. Aini Aman, (Universiti Kebangsaan Malaysia), Dr. Noradiva Hamzah, Dr. Rozita Amiruddin, (Universiti Kebangsaan Malaysia), Dr. Sofiah Md Auzair
Citation:	Dr. RUHANITA MAELAH, Dr. Aini Aman, Dr. Noradiva Hamzah, Dr. Rozita Amiruddin, Dr. Sofiah Md Auzair, (2010) "Accounting Outsourcing Turnback: Process and Issues", Strategic Outsourcing: An International Journal, Vol. 3 Iss: 3
Article type:	Research paper
Publisher:	Emerald Group Publishing Limited
Abstract:	Purpose - This article provides understanding on the process of accounting outsourcing turnback from client’s perspective. The aim of this article 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 (Walsham, 1995). Data was 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 (1998) 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 - The findings will enhance the understanding of the current trends in accounting outsourcing practices in Malaysia and assist regulatory bodies in regulating accounting outsourcing activities. The findings will also provide information and guidelines for companies 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.

ICITST 2010 London

Wow, it has been quite some time that I didnt update my blog. I could easily blame that on my busy schedules, students, exams, kids, etc. hehe.. anyway, it was me actually who was too lazy to log in and update. Anyway, I just came back from London. Not bad. Despite the 13hours long flight from KL to London, i really enjoy the conference. Although it was a bit technical for me, I take it as a challenge for new knowledge. I stayed from day one to day 3 without fail! I listened and tried to understand every single bit. I should congratulate the organizer for arranging several powerful keynote speakesr. Full of knowledge and very informative. Although I dont really like the food that they served for lunch and dinner, I should know better, that  was English food.. tasteless and not spicy! hehe.. I shouldnt complain right? Plus, my paper will be indexed by IEEE and Thompson ISI.

Anyway, the trip was great especially when I had a chance to meet old friend and did a little shopping here and there. Feel like want to go to London again next year. But, of course with other conference.. :D