CONSIDERING THE RELATIVE IMPORTANCE OF OUTSOURCING RELATIONSHIP QUALITY

Daniel Beimborn, University of Bamberg

Abstract

Outsourcing relationship quality (ORQ) has shown to be an important construct in previous research on
outsourcing effectiveness. But, while there are various works that have conceptualized and
operationalized ORQ as a rich and multi-dimensional construct, other studies which consider ORQ as
(usually mediating) component of their theoretical models make hardly use of those works but often use
less rich constructs. The research on hand attempts bridging the gap between those two groups of
works. A multi-dimensional ORQ construct is used to evaluate the relative importance of different ORQ
dimensions, such as commitment, trust, etc., in regard to different dimensions of outsourcing success
(overall satisfaction, goal achievement, service quality). For example, while many studies use trust as
proxy for ORQ, our study shows that, depending on the outcome variable, other ORQ dimensions might
be more relevant and should be used instead or additionally. Thus, the main contribution is identifying
those ORQ dimensions which are most relevant regarding different outsourcing success variables.
Future studies on outsourcing success factors will have a better ground to argue for or against using
certain ORQ dimensions in their studies. Moreover, the study sensitizes managers for different distinct
ORQ dimensions and their importance for a successful outsourcing relationship.

The British Accounting Review

Volume 51, Issue 6, November 2019, 100833

The role of internet-related technologies in shaping the work of accountants: New directions for
accounting research

Author links open overlay panelJodie Moll a, Ogan Yigitbasioglu b

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Abstract
This paper reviews the accounting literature that focuses on four Internet-related technologies that
have the potential to dramatically change and disrupt the work of accountants and accounting
researchers in the near future. These include cloud, big data, blockchain, and artificial intelligence (AI).
For instance, access to distributed ledgers (blockchain) and big data supported by cloud-based analytics
tools and AI will automate decision making to a large extent. These technologies may significantly
improve financial visibility and allow more timely intervention due to the perpetual nature of
accounting. However, given the number of tasks technology has relieved of accountants, these
technologies may also lead to concerns about the profession's legitimacy. The findings suggest that
scholars have not given sufficient attention to these technologies and how these technologies affect the
everyday work of accountants. Research is urgently needed to understand the new kinds of accounting
required to manage firms in the changing digital economy and to determine the new skills and
competencies accountants may need to master to remain relevant and add value. The paper outlines a
set of questions to guide future research.

Public value and public sector accounting research: a structured literature review

Enrico Bracci, Luca Papi, Michele Bigoni, Enrico Deidda Gagliardo, Hans-Jürgen Bruns

Journal of Public Budgeting, Accounting & Financial Management 31 (1), 103-136, 2019

Purpose

The purpose of this paper is to investigate the role and impact of accounting within the fragmented field
of public value theory literature.

Design/methodology/approach

The work develops a structured literature review (SLR) and seeks to shed light on the state of public
value research, with particular emphasis on the role of accounting scholarship.

Findings

The lack of empirical research and the limited number of accounting papers reveal how accounting
scholars need to achieve a deeper understanding of the public value conceptualization, creation and
measurement process.

Originality/value

The paper develops the first wide-ranging SLR on public value accounting. It is a starting point to develop
new research avenues, both in the fields of accountability/external reporting, and management
accounting and performance management.
View at emerald.com

[PDF] kent.ac.uk

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The disruptive and transformative potential of new technologies for accounting, accountants and
accountability: A review of current literature and call for further research

Mauricio Marrone, James Hazelton

Meditari Accountancy Research, 2019

Purpose

This paper aims to explore the extent to which technology and disruption has been considered within
the accounting literature, to introduce the five papers which compose this special issue and to provide
an agenda for future research on technology and disruption.

Design/methodology/approach

To explore previous works on the disruptive potential of technology in accounting, the study compares
topics in accounting research articles that contain variations of the term “disrupt” with those articles
containing variations of the term “technology”. Based on the method first proposed in ), an entity linker
application was used to extract key topics from the top 50 accounting journals, and these topics were
then compared to determine the extent of thematic intersection.

Findings

A key finding is that accounting academic articles featuring “disruption” are rarely linked with
“technology”. The concept of “disruption” has been largely synonymous with crisis, and the crises
endured to date have had predominantly social or environmental causes (e.g. the GFC and natural
disasters). The literature on technology has coalesced around three broad themes – creation,
deployment and protection – which have not been identified as crises triggers so far. This finding
underscores the importance of the papers comprising this special issue, which explore enhanced data
visualisation, blockchain and social media, as well as considering how such technologies might be
managed and their potential for either emancipation or enslavement.

Research limitations/implications
In relation to the review of prior literature, the primary limitation is that a quantitative approach was
taken. Whilst this allows for a greater sample size and replication, a qualitative thematic review may
reveal additional findings. The primary implication of this research and this special issue collectively is
that there is much more to be done in exploring both the potential benefits and limitations of new
technologies for accounting.

Originality/value

In relation to the review of prior literature, no previous studies have undertaken a quantitative analysis
of the intersection of technology disruption in accounting research. In relation to this special issue, these
papers collectively provide a multi-faceted view of how technology can and will transform the practice
and potential of accounting in the years ahead. Finally, the provision of a thematic framework and
research agenda will assist future researchers in exploring this dynamic and important field.

Accounting and auditing at the time of blockchain technology: a research agenda

Jana Schmitz, Giulia Leoni

Australian Accounting Review 29 (2), 331-342, 2019

Blockchain is a distributed ledger technology expected to have significant impacts on the accounting and
auditing profession. This study, applicable and timely for both accounting and auditing scholars and
practitioners, explores blockchain technology and its main implications for the accounting and auditing
profession. The research question addressed in this study is: What are the major themes emerging from
academic research and professional reports and websites debating blockchain technology in the
accounting and auditing context? A literature review of academic literature and professional reports and
websites is performed to identify a taxonomy of emerging themes. The study finds that the most
discussed themes in scholarly works and professional sources are governance, transparency and trust
issues in the blockchain ecosystem, blockchain‐enabled continuous audits, smart contract applications
and the paradigmatic shift in accountants' and auditors' roles. Based on these four themes, practical
implications for accountants and auditors on how to approach the blockchain development are
provided. Moreover, this study offers suggestions for future research on accounting and auditing in the
blockchain era.

View at onlinelibrary.wiley.com

[PDF] text2fa.ir

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Influential observations and inference in accounting research

Andrew J Leone, Miguel Minutti-Meza, Charles E Wasley

The Accounting Review 94 (6), 337-364, 2019

Accounting studies often encounter observations with extreme values that can influence coefficient
estimates and inferences. Two widely used approaches to address influential observations in accounting
studies are winsorization and truncation. While expedient, both depend on researcher-selected cutoffs,
applied on a variable-by-variable basis, which, unfortunately, can alter legitimate data points. We
compare the efficacy of winsorization, truncation, influence diagnostics (Cook's Distance), and robust
regression at identifying influential …

View at publications.aaahq.org

[PDF] uoregon.edu

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Accounting, performance management systems and accountability changes in knowledge-intensive

Giuseppe Grossi, Kirsi-Mari Kallio, Massimo Sargiacomo, Matti Skoog

Accounting, Auditing & Accountability Journal 33 (1), 256-280, 2020

Purpose

The purpose of this paper is to synthesize insights from previous accounting, performance measurement
(PM) and accountability research into the rapidly emerging field of knowledge-intensive public
organizations (KIPOs). In so doing, it draws upon insights from previous literature and other papers
included in this special issue of Accounting, Auditing and Accountability Journal.

Design/methodology/approach

The paper reviews academic analysis and insights provided in the academic literature on accounting, PM
and accountability changes in KIPOs, such as universities and healthcare organizations, and paves the
way for future research in this area.

Findings
The literature review shows that a growing number of studies are focusing on the hybridization of
different KIPOs, not only in terms of accounting tools (e.g. performance indicators, budgeting and
reporting) but also in relation to individual actors (e.g. professionals and managers) that may have
divergent values and thus act according to multiple logics. It highlights many areas in which further
robust academic research is needed to guide developments of hybrid organizations in policy and
practice.

Research limitations/implications

This paper provides academics, regulators and decision makers with relevant insights into issues and
aspects of accounting, PM and accountability in hybrid organizations that need further theoretical
development and empirical evidence to help inform improvements in policy and practice.

Originality/value

The paper provides the growing number of academic researchers in this emerging area with a literature
review and agenda upon which they can build their research.