Offshore Accounting Outsourcing: The Case of Malaysia
Malaysia is currently the third worlds attractive location for offshore outsourcing but little has been written on offshore activities in Malaysia. This paper focuses on offshore accounting outsourcing, which is currently the second most outsourced function after Information Technology outsourcing. Using a transaction cost and management control theoretical framework, we try to understand the issues and challenges of offshore accounting outsourcing in Malaysia. We interviewed several firms that offer offshore accounting outsourcing services and based in Malaysia as well as related regulatory bodies in Malaysia. Preliminary findings indicate issues and challenges faced by the firms and the initiatives to mitigate the issues. We rationalize the observed mechanisms and practices as optimal responses designed to minimize transaction costs and we interpret them as illustration of control and mechanisms predicted by theory. We suggest practices that should be adopted by firms to ensure successful offshoring activities in Malaysia.
component accounting outsourcing offshoring Malaysia transaction cost
Aini Aman Rozita Amiruddin Ruhanita Maelah Noor Inayah Yaakob Noradiva Hamzah
School of Accounting, Fac of Economics & Management,Universiti Kebangsaan Malaysia Graduate School of Business,Universiti Kebangsaan Malaysia, Malaysia
国际会议
上海
英文
45-50
2011-03-11（万方平台首次上网日期，不代表论文的发表时间）