A Study Of Performance Measurement In The Outsourcing Decision


  • Ronan McIvor, Professor, University of Ulster
  • Anthony Wall, Lecturer, University of Ulster
  • Paul Humphreys, University of Ulster, UK
  • Alan McKittrick, University of Ulster, UK

Outsourcing is a key issue for many organisations having moved from the contracting out of peripheral activities such as cleaning to more critical areas such as design and marketing. This report is for managers and people in finance and accounting functions and takes a practical approach in developing a framework and then applying this framework in an actual organisation which makes it easier for practitioners to understand.
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Practitioners in service organisations; academics working in such subjects as management accounting and business strategy both at graduate and undergraduate level.


Book information

  • Published: May 2009
  • ISBN: 978-1-85617-680-4

Table of Contents

Chapter 1 – Executive SummaryChapter 2 – IntroductionChapter 3 – Literature Review – this focuses mainly on outsourcing, looking at its development, benefits, risks, key motivations, types of outsourcing arrangements and problems. It also considers outsourcing and performance management and its other links with management accounting. Finally, the requirements for an outsourcing framework are outlined.Chapter 4 – Background to the Development of the Outsourcing Framework – the framework used throughout the report is described in greater detail.Chapter 5 – Practical Application of the Outsourcing Framework – the methodology for the empirical work that will follow is outlined.Chapter 6 – The Outsourcing Framework in Action at the Financial Services Organisation – in this chapter the outsourcing framework is applied to a real-life scenario. A financial service organisation is analysed, which has either outsourced or is considering outsourcing some of processes.Chapter 7 – Evaluation of the Outsourcing Framework – the framework is assessed in light of the empirical work. Both benefits and limitations are highlighted.Chapter 8 – Conclusions and Management Implications - the implications for practitioners from the findings of the research are highlighted.Chapter 9 - ReferencesChapter 10 – Appendices