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 language | English |
|---|---|
| Publication status | Published - 2008 |
| Event | Asian-Pacific Conference on International Accounting Issues - Paris, France Duration: 9 Nov 2008 → 12 Nov 2008 |
Conference
| Conference | Asian-Pacific Conference on International Accounting Issues |
|---|---|
| City | Paris, France |
| Period | 9/11/08 → 12/11/08 |
Keywords
- outsourcing
- Australian public sector
- information sharing
- information quality
- outsourcing success
- management control systems