Organisational change, outsourcing and the impact on management accounting

Smith, Julia A., Morris, Jonathan Llewellyn ORCID: https://orcid.org/0000-0002-4307-5948 and Ezzamel, Mahmoud ORCID: https://orcid.org/0000-0002-3673-8440 2005. Organisational change, outsourcing and the impact on management accounting. The British Accounting Review 37 (4) , pp. 415-441. 10.1016/j.bar.2005.07.004

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Abstract

New empirical evidence is presented on organisationalchange, outsourcing and the impact on management accounting in three types of organisations: private sector companies, the National Health Service and Local Authorities. Spearman rank correlations are used to examine three propositions: that (i) change in organisational form exists and may be related to an increased use of outsourcing or subcontracting; (ii) outsourcing is expected to improve organisational flexibility and/or the service of an activity, to lead to cost savings, or to allow the organisation to focus more clearly on its core business; and (iii) outsourcing promotes change in management accounting. Statistical support is found for each of our three propositions. This is further supported by reference to three illustrative case studies. Overall, we conclude that organisationalchange, as effected by the use of outsourcing, is related to specific changes in the organisations' management accounting systems.

Item Type:	Article
Date Type:	Publication
Status:	Published
Schools:	Business (Including Economics)
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management H Social Sciences > HF Commerce > HF5601 Accounting
Uncontrolled Keywords:	Organisational change; Outsourcing; Management accounting; Nonparametric correlation
Publisher:	Elsevier
ISSN:	0890-8389
Last Modified:	21 Oct 2022 10:42
URI:	https://orca.cardiff.ac.uk/id/eprint/41100

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