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This paper adopts a transaction cost and management control theoretical framework to advance our understanding of offshore outsourcing of all or elements of the accounting function. Interviews with offshore vendors in India and their UK-based clients provide a number of case studies of the...
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Purpose – The aim of this paper is to assess and explain the role of grounded theory (GT) in interpretive management accounting research (IMAR) and seeks to answer the question: can interpretive researchers use GT? And if so, how? Design/methodology/approach – This is a theoretical paper...
Persistent link: https://www.econbiz.de/10009366078
Purpose – This paper aims to improve understanding of how management control systems (MCS) are influenced by local contexts in outsourcing relationships, drawing on a multi-layer analysis of embeddedness. Design/methodology/approach – Data were gathered through a field study of 15 Egyptian...
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