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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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

Teaching Case: Atarek Kamil

Raya is not over yet, but I'm eager to announce my latest publication in  Asian Case Research Journal (ACRJ), 2010, vol. 14, issue 01, pages 141-158

Atarek Kamil Ibrahim & Co. Chartered Accountants

Zakiah Muhammaddun Mohamed (zmm@ukm.my), Aini Aman, Noradiva Hamzah and Sofiah Md. Auzair


Abstract:Atarek Kamil Ibrahim & Co. Chartered Accountants (hereafter referred to as AKI) is a public accounting firm named after its founder Tuan Haji Atarek Kamil Ibrahim (hereafter referred to as Atarek). The firm offers a wide range of services to its customers since its establishment in 1989. The head office of AKI is in Kuala Lumpur and it has branches in Melaka, Johor Bahru, Ipoh, Kuala Terrengganu, Kota Baru, Kuching, Miri and Kota Kinabalu. The partners of AKI are planning to expand the company by getting more partners from outside to join AKI. They planned to use a different name, ASNAF Chartered Accountants, from 2009 onwards to replace AKI. They initiated the formation of ASNAF (Association of ASEAN Accounting Firms) to propel AKI into the international scene. Currently ASNAF has 8 members comprising accounting firms from Thailand, Indonesia, Singapore, Brunei, Laos, Vietnam, Philippines and Malaysia. While the move to expand and rebrand AKI appears to be the only way forward for the company, Atarek must really evaluate whether such move is wise and benefits him and his staff. He must critically assess AKI's current strengths and weaknesses and possible implication of his decisions. He must consider all the other alternatives that he will forgo which include his dream of becoming the first Islamic public accounting firm in the region. The case will reveal that AKI is still plagued with the common problem of small and medium sized public accounting firms in Malaysia that is short of manpower. AKI is also currently in the midst of organizing its control structures among its branches.
Date: 2010
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Alhamdulillah.

Sense-making and Imagination

I've done with the above paper. What a relieve. Hopefully, this paper achieves the standard of high impact journal that i aim for. Doest matter how long it takes, i'll make sure this paper pass through the hassel. Insyallah.

I'm now preparing SAP case for dry run tomorrow with the MIA. I wrote this case last month and when I read it again, I'm not sure whether the case suits the accounting student. Well, lets give it a try tomorrow. Open for critiques.


My frgs e-commerce proposal was rejected because of technical reason ( I didnt submit the researchers' cv!) and my application for industry research grant for case development with MPC was rejected because of budget reason (budget too high). Two rejections at a time. Frustrated! Anyway, with positive thinking, I have more time now to focus  on writing articles for journals.  

Thank you Ya Allah Ya Alim.

E-procurement implementation in Malaysia government

I have submitted the above article for review to one of the Emerald journal, yesterday. Hope to receive good feedback or accepted with minor revision.

I am now still rewriting the communicating knowledge article, trying to get the idea of imagination, language and prior experience into a model. This is my first attempt to change my style of writing - generating a theory from data instead of extending existing theory. Hope to get it ready before Raya. Phew...

Ramadhan ya Marhaban

Salam Ramadhan all. Berkat Ramadhan,semoga semua dipermudahkan.

Alhamdulillah syukur, usaha keras selama ini membuahkan hasil. Beberapa article dari hasil kajian geran GUP telah diterima dan akan diterbitkan by end of this year and early next year.

1. Risiko Hubungan dan Kepercayaan dalam Penyumberan-luar Perakaunan - Jurnal Pengurusan Vol 32, 2011
2. Article Outsourcing Turnback - Strategic Outsourcing: International Journal. 
3. Accounting Outsourcing Decision - African Journal Of Business Management.

Thank you Ya Allah.

Book: Accounting Outsourcing in Malaysia

Finally our book is published and will be available to public soon. The book covers activity, risk and control issues of accounting outsourcing in Malaysia. Useful for SMEs or anyone involves in accounting outsourcing tasks.