Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/50687
Authors: 
Nicholson, Brian
Aman, Aini
Year of Publication: 
2008
Series/Report no.: 
Manchester Business School working paper 534
Abstract: 
Many companies in USA and Western Europe are taking advantage of developments in information technology and outsourcing parts of the accounting process to vendors in other parts of the world. Offshore outsourcing of accounting presents some unique risks, control problems and challenges. In this paper we focus on the control of relational risk, a form of risk concerned with the potential for an outsourcing partner's opportunistic behaviour. Drawing on multiple case studies of global outsourcing relationships involving India based vendors and clients in UK, this paper identifies relational risks and the controls adopted by vendors and clients. It is argued that the findings have more general implications for the management of offshore outsourcing of administrative functions.
Subjects: 
outsourcing
risk
control
India
Document Type: 
Working Paper

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