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.
• This report provides a framework which incorporates both qualitative and quantitative performance measures that can be used in the outsourcing process • This research is of value to commercial and public sector organisations as well as academics as it provides insights for organisations considering outsourcing that will enable them to assess service levels throughout the contract
Practitioners in service organisations; academics working in such subjects as management accounting and business strategy both at graduate and undergraduate level.
Chapter 1 – Executive Summary Chapter 2 – Introduction Chapter 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 - References Chapter 10 – Appendices
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- © CIMA Publishing 2009
- 28th May 2009
- CIMA Publishing
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Professor, University of Ulster
Lecturer, University of Ulster
University of Ulster, UK
University of Ulster, UK