It seems surprising that small firms engage in offshore outsourcing given that they lack the resources that large firms possess to overcome the difficulties involved. We examine these factors using transaction cost theory’s three stages: contact costs, contract costs, and control costs....

The aim of this article is to examine the role of copresent interaction and the extent to which this can be supplanted by information and communication technology-based interaction for managing knowledge transferin distributed settings. This study draws on two case studies of small UK firms...

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...

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...