The role of management control systems in outsourcing

the effect of the level of information sharing and level of information quality on outsourcing success

Cissy Geyun Zhan, Kevin Michael Baird, Herbert Paul Schoch

Research output: Contribution to conferenceAbstract

Abstract

This study explores the extent of outsourcing in the Australian public sector, and examines the role of management control systems (MCS) in contributing to the outsourcing organizations' perceived outsourcing success. Specifically, the study examines the association between an integral component of management control systems, the exchange of information (level of information sharing and level of information quality) between outsourcing partners, and the success of outsourcing. The results reveal that there is a high level of outsourcing by Australian government organizations and highlight the importance of an effective MCS, with both the level of information sharing and the level of information quality found to be important determinants of the success of outsourcing. The results reveal that exchanging a greater amount of information achieves higher outsourcing success for local government councils, while the quality of information exchanged is the important determinant of outsourcing success in government agencies/departments and government business enterprises.
Original languageEnglish
Publication statusPublished - 2008
EventAsian-Pacific Conference on International Accounting Issues - Paris, France
Duration: 9 Nov 200812 Nov 2008

Conference

ConferenceAsian-Pacific Conference on International Accounting Issues
CityParis, France
Period9/11/0812/11/08

Keywords

  • outsourcing
  • Australian public sector
  • information sharing
  • information quality
  • outsourcing success
  • management control systems

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