Contractual and accounting controls in outsourcing agreements: evidence from the Australian home loan industry

Jim Rooney*, Suresh Cuganesan

*Corresponding author for this work

Research output: Contribution to journalArticlepeer-review

5 Citations (Scopus)

Abstract

The objective of the article is to examine the contract-accounting control relationship in an outsourcing context and, specifically, issues such as the extent to which contracts and accounting are jointly implemented and integrated in managing supplier relationships. Through an exploratory analysis of outsourcing arrangements in the Australian home loan industry, the study finds that the contracts examined provided a broad relationship frame rather than controls that could be utilised to manage the relationship. Also, accounting controls were only implemented once the outsourcing relationship was underway. Finally, accounting controls operated independently of the contract in two of the three cases examined.

Original languageEnglish
Pages (from-to)80-92
Number of pages13
JournalAustralian Accounting Review
Volume19
Issue number2
DOIs
Publication statusPublished - Jun 2009

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