African Journal of
Business Management

  • Abbreviation: Afr. J. Bus. Manage.
  • Language: English
  • ISSN: 1993-8233
  • DOI: 10.5897/AJBM
  • Start Year: 2007
  • Published Articles: 3988

Full Length Research Paper

Outsourcing decision processes: A case study of a Malaysian firm

  Noradiva Hamzah*, Aini Aman, Ruhanita Maelah, Sofiah Md Auzair and Rozita Amiruddin
  Faculty of Economics and Business, School of Accounting, Universiti Kebangsaan Malaysia, 43600 UKM, Selangor, Malaysia.
Email: [email protected] Fax: 6 8921 3162

  • Article Number - 2EF838320773
  • Vol.4(15), pp. 3307 - 3314, November 2010
  •  Accepted: 28 September 2010
  •  Published: 30 November 2010



There is a growth trend towards the outsourcing of accounting activities. The drivers of outsourcing emanate from organisational initiatives, improvement focus, financial and cost objectives or growth objectives. Despite the increasing practical significance of this phenomenon, the academic literature is limited to a handfull of studies concerned with the delegation of accounting functions. There are different drives and phases in the process of outsourcing but little is known on what drives accounting outsourcing and its process. Based on an in-depth case study, this paper seeks to understand the drivers and processes in accounting outsourcing. This study examines the mechanisms and practices adopted in accounting outsourcing in a Malaysian company. Interviews were conducted with vendor and client of the company studied. The findings reveal that there is no firm basis used by the company studied for evaluating its outsourcing decision.


Key words: Outsourcing, accounting, academic literature, vendor, client.

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