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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...
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Identifies the transaction costs facing small firms engagedin offshore software outsourcing and considers the strategies that small firmsadopt in order to mitigate transaction costs and manage the process of offshoresoftware development. First, a theoretical framework derived from transaction...
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