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Accounting outsourcing turnback: process and issues

Ruhanita Maelah (School of Accounting, Faculty of Economics and Business, Universiti Kebangsaan Malaysia, Bangi, Malaysia)
Aini Aman (School of Accounting, Faculty of Economics and Business, Universiti Kebangsaan Malaysia, Bangi, Malaysia)
Noradiva Hamzah (School of Accounting, Faculty of Economics and Business, Universiti Kebangsaan Malaysia, Bangi, Malaysia)
Rozita Amiruddin (School of Accounting, Faculty of Economics and Business, Universiti Kebangsaan Malaysia, Bangi, Malaysia)
Sofiah Md Auzair (School of Accounting, Faculty of Economics and Business, Universiti Kebangsaan Malaysia, Bangi, Malaysia)

Strategic Outsourcing: An International Journal

ISSN: 1753-8297

Article publication date: 23 November 2010

3476

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.

Keywords

Citation

Maelah, R., Aman, A., Hamzah, N., Amiruddin, R., Sofiah and Auzair (2010), "Accounting outsourcing turnback: process and issues", Strategic Outsourcing: An International Journal, Vol. 3 No. 3, pp. 226-245. https://doi.org/10.1108/17538291011093811

Publisher

:

Emerald Group Publishing Limited

Copyright © 2010, Emerald Group Publishing Limited

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