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Articles 1 - 9 of 9
Full-Text Articles in Accounting
Is Public Accounting Eating Its Seed Corn? An Assessment Of The Outsourcing Of Tax Work, Timothy J. Fogarty, R. Drew Sellers, Dave Jones
Is Public Accounting Eating Its Seed Corn? An Assessment Of The Outsourcing Of Tax Work, Timothy J. Fogarty, R. Drew Sellers, Dave Jones
The North American Accounting Studies
For many years, public accounting firms have sent much of their tax compliance work to overseas centers for assembly and initial processing. This has achieved labor cost savings for the firms and is made possible by digital data conversion and the belief that the work itself has been commodified. Relocating the work that used to be done by US tax staff may have had some dysfunctional long-term consequences including inhibiting US staff skill and expertise development. This paper offers the data created by 27 interviews with US tax professionals to inform this domain. We also consider possible solutions suggested by …
Evaluación Del Probable Impacto De La Tercerización Informática En La Universidad De La Salle, Brian Steven Aponte Florez, Camila Andrea Torres Ayala
Evaluación Del Probable Impacto De La Tercerización Informática En La Universidad De La Salle, Brian Steven Aponte Florez, Camila Andrea Torres Ayala
Administración de Empresas
El presente trabajo de grado consiste en presentarle a la Universidad de La Salle una propuesta de tercerización informática aplicada en las salas del Centro de Desarrollo Tecnológico (CDT), la cual fue elaborada desde la óptica de la Contaduría Pública y la Administración de Empresas; esta se formuló teniendo en cuenta los resultados, problemáticas, percepciones y recomendaciones identificadas en la realización de encuestas aplicadas a los usuarios de los servicios tercerizados y de las salas del CDT, así como entrevistas efectuadas a coordinadores de estos procesos en la institución y en un caso externo de tercerización informática. Adicionalmente, se tomaron …
Instructional Case: Can Management Accounting Help Aid Associations Make Tough Choices In Haiti?, Daniel Gyung Paik, W. Darrell Walden, Kip R. Krumwiede
Instructional Case: Can Management Accounting Help Aid Associations Make Tough Choices In Haiti?, Daniel Gyung Paik, W. Darrell Walden, Kip R. Krumwiede
Accounting Faculty Publications
Based on an actual situation, this case explores the use of management accounting analysis in a difficult make-or-buy decision in the real world of humanitarian aid. An aid organization produces a specially designed, highly nutritious peanut butter medicine to save the lives of Haiti’s malnourished children. The challenge is deciding whether to source the peanuts from Haitian farmers and pay more or from foreign suppliers and pay less. Students perform both quantitative and qualitative cost-benefit, break-even, operating leverage, and product costing analysis. Performance measurement, incentive issues, short-term versus long-term thinking, micro and macroeconomics, and ethical issues are also considered. The …
Corporate Social Responsibility Performance And Outsourcing: The Case Of The Bangladesh Tragedy, Daniel Gyung Paik, Brandon B. Lee, Kip R. Krumwiede
Corporate Social Responsibility Performance And Outsourcing: The Case Of The Bangladesh Tragedy, Daniel Gyung Paik, Brandon B. Lee, Kip R. Krumwiede
Accounting Faculty Publications
Multinational firms frequently outsource the manufacturing of their products to factories in less- developed countries to take advantage of much lower labor costs. A tragic disaster occurred in Bangladesh in April 2013 when a clothing factory building collapsed, killing more than a thousand workers. Subsequently, textile companies in the U.S. and in Europe who outsource their manufacturing in Bangladesh had to decide whether to commit to better working conditions by signing one of two worker safety agreements (WSAs) born in the after-math of the tragedy. Although many firms signed one of these agreements, many more did not. This study explores …
A Theoretical Analysis Of Iso9000 Suppliers, Chiaho Chang
A Theoretical Analysis Of Iso9000 Suppliers, Chiaho Chang
Department of Accounting and Finance Faculty Scholarship and Creative Works
This paper looks at the economic behavior of suppliers under different ISO9000 standards, especially that of ISO9001 and ISO9002. Considering the information asymmetry, given the same quality provided, the cost-reducing efforts of the ISO9001 SUPPLIER and ISO9002 SUPPLIER under a fixed, cost-plus contract are investigated. The result shows that the cost-reducing effort of the ISO9002 SUPPLIER is in line with the main manufacturer's expectations while the ISO9001 SUPPLIER is able to keep some of the information rent and exerts less effort. The bargaining power of the ISO9001 SUPPLIER is also stronger relative to that of the ISO9002 SUPPLIER. It is …
The Decision To Outsource Risk Management Activities, Jacqueline Christensen, Pamela Kent
The Decision To Outsource Risk Management Activities, Jacqueline Christensen, Pamela Kent
Pamela Kent
This study uses transaction cost economics (TCE) to identify factors influencing Australian Securities Exchange (ASX) companies’ decision to internally generate or outsource activities required to manage risk. Limited research has been conducted applying TCE in a risk management context with most in the accounting discipline concentrating on internal audit. Increasing our understanding of risk management practices benefits organisations, accounting professionals and regulators concerned with governance practice. Using a unique data set obtained from a survey sample of 271 listed ASX companies in 2009 combined with archival data hypotheses are operationalised and analysed using multivariate and logistic regression. Broadly in line …
Outsourcing: More Harm Than Good, Ly Luu Pham
Outsourcing: More Harm Than Good, Ly Luu Pham
Honors Theses
Outsourcing is a highly effective strategy, widely used in various types of business to gain a competitive edge. The tremendous growth of outsourcing first started in the manufacturing and information technology industries. It has also spread into the accounting industry as well. However, in accounting the major problems and benefits caused by outsourcing are different from those identified in the manufacturing and IT industries. This leads to the question of whether or not outsourcing in accounting would create more advantages than disadvantages. This paper analyzes the question through four steps: (1) how accounting outsourcing is done, (2) which accounting tasks …
Auditor Independence: Third Party Hiring And Paying Auditors, Silvia Romero
Auditor Independence: Third Party Hiring And Paying Auditors, Silvia Romero
Department of Accounting and Finance Faculty Scholarship and Creative Works
Purpose – Although the Sarbanes Oxley Act (SOX) has introduced rules to avoid auditor independence impairment, there are still issues that are not sufficiently solved. The purpose of this paper is to discuss the problems of auditor independence that arise by auditors being hired and paid by the auditee, and by SOX requiring rotation of only the lead audit partner. Design/methodology/approach – The paper takes the form of a discussion paper, exploring alternatives to overcome the mentioned issues of independence. Findings – The paper presents an alternative where auditors are hired and paid by an external third party. Besides this …
Summary #4: The Effects Of Internal Audit Outsourcing On Perceived External Auditor Independence, D. Jordan Lowe, Marshall A. Geiger, Kurt Pany
Summary #4: The Effects Of Internal Audit Outsourcing On Perceived External Auditor Independence, D. Jordan Lowe, Marshall A. Geiger, Kurt Pany
Accounting Faculty Publications
The accounting profession is attempting to redefine itself, in part by expanding the types of services it provides. This expansion of services has raised questions about whether CPA firms can maintain their independence and still provide an ever-increasing array of other types of services to audit clients. In this study we addressed financial statement user perceptions about CPA firms performing internal auditing outsourcing activities—an area in which CPAs are becoming increasingly involved.