메뉴 건너뛰기




Volumn 19, Issue 2, 2009, Pages 80-92

Contractual and accounting controls in outsourcing agreements: Evidence from the australian home loan industry

Author keywords

[No Author keywords available]

Indexed keywords


EID: 70350271438     PISSN: 10356908     EISSN: 18352561     Source Type: Journal    
DOI: 10.1111/j.1835-2561.2009.00047.x     Document Type: Article
Times cited : (5)

References (41)
  • 1
    • 29144482523 scopus 로고    scopus 로고
    • Management control for market transactions: The relation between transaction characteristics, incomplete contract design and subsequent performance
    • Anderson S. and Dekker, D. 2005, 'Management Control for Market Transactions: The Relation Between Transaction Characteristics, Incomplete Contract Design and Subsequent Performance', Management Science, 51 (12): 1734-52.
    • (2005) Management Science , vol.51 , Issue.12 , pp. 1734-1752
    • Anderson, S.1    Dekker, D.2
  • 3
    • 84950953613 scopus 로고
    • Outsourcing evaluation
    • Benko, C. 1993, 'Outsourcing Evaluation', Information Systems Management, 10 (2): 45-50.
    • (1993) Information Systems Management , vol.10 , Issue.2 , pp. 45-50
    • Benko, C.1
  • 4
    • 68949108623 scopus 로고    scopus 로고
    • Australian public-sector outsourcingin the 'golden era': Cost savings evidence or anecdote
    • Bisman, J. E. 2008, 'Australian Public-Sector Outsourcingin the 'Golden Era': Cost Savings Evidence or Anecdote', Australian Accounting Review, 18 (2): 108-122.
    • (2008) Australian Accounting Review , vol.18 , Issue.2 , pp. 108-122
    • Bisman, J.E.1
  • 5
    • 11144252662 scopus 로고    scopus 로고
    • Playing the collaboration game right - Balancing, trust and contracting
    • Blomqvist, K., Hurmelinna, P. and Seppanen, R. 2005, 'Playing the Collaboration Game Right - Balancing, Trust and Contracting', Technovation, 25: 497-504.
    • (2005) Technovation , vol.25 , pp. 497-504
    • Blomqvist, K.1    Hurmelinna, P.2    Seppanen, R.3
  • 7
    • 53949117588 scopus 로고    scopus 로고
    • An exploratory investigation of an integrated contingency model of strategic management accounting
    • Cadez, S. and Guilding, C. 2008, 'An Exploratory Investigation of an Integrated Contingency Model of Strategic Management Accounting', Accounting, Organizations and Society, 33 (7-8), 836-63.
    • (2008) Accounting, Organizations and Society , vol.33 , Issue.7-8 , pp. 836-863
    • Cadez, S.1    Guilding, C.2
  • 8
    • 0037290655 scopus 로고    scopus 로고
    • Management control systems design within its organizational context: Findings from contingency-based research and directions for the future
    • Chenhall, R. H. 2003, 'Management Control Systems Design Within Its Organizational Context: Findings from Contingency-based Research and Directions for the Future', Accounting, Organizations and Society, 28 (2-3): 127-68.
    • (2003) Accounting, Organizations and Society , vol.28 , Issue.2-3 , pp. 127-168
    • Chenhall, R.H.1
  • 9
    • 0345459119 scopus 로고
    • The efficiency of incomplete contracts: An empirical analysis of air force engine procurement
    • Crocker, K. and Reynolds, K. 1993, 'The Efficiency of Incomplete Contracts: An Empirical Analysis of Air Force Engine Procurement', RAND Journal of Economics, 24 (1): 126-46.
    • (1993) RAND Journal of Economics , vol.24 , Issue.1 , pp. 126-146
    • Crocker, K.1    Reynolds, K.2
  • 11
    • 33746343989 scopus 로고    scopus 로고
    • The role of functional specialists in shaping controls within supply networks
    • Cuganesan, S. 2006, 'The Role of Functional Specialists in Shaping Controls within Supply Networks', Accounting, Auditing and Accountability Journal, 19 (4): 465-92.
    • (2006) Accounting, Auditing and Accountability Journal , vol.19 , Issue.4 , pp. 465-492
    • Cuganesan, S.1
  • 12
    • 84992999080 scopus 로고    scopus 로고
    • Accounting, contracts and trust in supply relationships
    • Cuganesan, S. 2007, 'Accounting, Contracts and Trust in Supply Relationships', Journal of Accounting and Organizational Change, 3 (2): 104-25.
    • (2007) Journal of Accounting and Organizational Change , vol.3 , Issue.2 , pp. 104-125
    • Cuganesan, S.1
  • 13
    • 0032365776 scopus 로고    scopus 로고
    • Between trust and control: Developing confidence in partner cooperation alliances
    • Das, T. K. and Teng, B. S. 1998, 'Between Trust and Control: Developing Confidence in Partner Cooperation Alliances', Academy of Management Review, 23: 491-512.
    • (1998) Academy of Management Review , vol.23 , pp. 491-512
    • Das, T.K.1    Teng, B.S.2
  • 14
    • 0347129591 scopus 로고    scopus 로고
    • Control of inter-organizational relationships: Evidence on aappropriation concerns and coordination requirements
    • Dekker, H. C. 2004, 'Control of Inter-organizational Relationships: Evidence on Aappropriation Concerns and Coordination Requirements', Accounting, Organizations and Society, 29: 27-49.
    • (2004) Accounting, Organizations and Society , vol.29 , pp. 27-49
    • Dekker, H.C.1
  • 15
    • 53949100837 scopus 로고    scopus 로고
    • Partner selection and governance design in interfirm relationships
    • Dekker, H. C. 2008, 'Partner Selection and Governance Design in Interfirm Relationships', Accounting, Organizations and Society, 33 (7-8): 915-41.
    • (2008) Accounting, Organizations and Society , vol.33 , Issue.7-8 , pp. 915-941
    • Dekker, H.C.1
  • 18
    • 70350327892 scopus 로고    scopus 로고
    • Predicting the adoption of bpo - The role of perceived risk and technology acceptance
    • Goethe University
    • Gewald, H. and Konig, W. 2004, 'Predicting the Adoption of BPO - The Role of Perceived Risk and Technology Acceptance', Occasional Paper, Goethe University.
    • (2004) Occasional Paper
    • Gewald, H.1    Konig, W.2
  • 19
    • 0009926608 scopus 로고    scopus 로고
    • Making more by doing less: An analysis of outsourcing and its effects on firm's performance
    • Gilley, K. M. and Rasheed, A. 2000, 'Making More by Doing Less: An Analysis of Outsourcing and its Effects on Firm's Performance', Journal of Management, 26, 4: 763-90.
    • (2000) Journal of Management , vol.26 , Issue.4 , pp. 763-790
    • Gilley, K.M.1    Rasheed, A.2
  • 20
    • 84986076313 scopus 로고    scopus 로고
    • Using content analysis as a research method to inquire into intellectual capital reporting
    • Guthrie, J., Petty, R., Yongvanich, K. and Ricceri, F. 2004, 'Using Content Analysis as a Research Method to Inquire into Intellectual Capital Reporting', Journal of Intellectual Capital, 5 (2): 282-93.
    • (2004) Journal of Intellectual Capital , vol.5 , Issue.2 , pp. 282-293
    • Guthrie, J.1    Petty, R.2    Yongvanich, K.3    Ricceri, F.4
  • 22
    • 0001393705 scopus 로고    scopus 로고
    • Assessing empirical research in managerial accounting: A value-based management perspective
    • Ittner, C. and Larcker, D. 2001, 'Assessing Empirical Research in Managerial Accounting: A Value-based Management Perspective', Journal of Accounting and Economics, 32 (1-3): 349-410.
    • (2001) Journal of Accounting and Economics , vol.32 , Issue.1-3 , pp. 349-410
    • Ittner, C.1    Larcker, D.2
  • 23
    • 33746657040 scopus 로고    scopus 로고
    • The role of incomplete contracts in self-reinforcing relationships
    • Brousseau, E. and Glachant, J. (eds), Cambridge University Press, Cambridge
    • Klein, B. 2002, 'The Role of Incomplete Contracts in Self-reinforcing Relationships', in Brousseau, E. and Glachant, J. (eds), The Economics of Contracts, Cambridge University Press, Cambridge.
    • (2002) The Economics of Contracts
    • Klein, B.1
  • 24
    • 70350319657 scopus 로고    scopus 로고
    • An empirical examination of the relationship between performance measurement, collaborative contracting, and asset ownership' (november 2)
    • available at SSRN
    • Krishnan, R., Miller, F. and Sedatole, K. L. 2007, 'An Empirical Examination of the Relationship Between Performance Measurement, Collaborative Contracting, and Asset Ownership' (November 2). AAA 2008 MAS Meeting Paper available at SSRN .
    • (2007) AAA 2008 MAS Meeting Paper
    • Krishnan, R.1    Miller, F.2    Sedatole, K.L.3
  • 26
    • 0141686890 scopus 로고    scopus 로고
    • Management control systems and trust in outsourcing relationships
    • Langfield-Smith, K. and Smith, D. 2003, 'Management Control Systems and Trust in Outsourcing Relationships', Management Accounting Research, 14 (3): 281-307.
    • (2003) Management Accounting Research , vol.14 , Issue.3 , pp. 281-307
    • Langfield-Smith, K.1    Smith, D.2
  • 28
    • 0036887997 scopus 로고    scopus 로고
    • An outsourcing framework: Action research in the heavy industry sector
    • Momme, J. and Hvolby, H.-H. 2002, 'An Outsourcing Framework: Action Research in the Heavy Industry Sector', European Journal of Purchasing & Supply Management, 8 (4): 185-96.
    • (2002) European Journal of Purchasing & Supply Management , vol.8 , Issue.4 , pp. 185-196
    • Momme, J.1    Hvolby, H.-H.2
  • 30
    • 70350307057 scopus 로고    scopus 로고
    • Beyond performance measurement
    • Otley, D. 2007, 'Beyond Performance Measurement', Australian Accounting Review, 17 (3): 26-32.
    • (2007) Australian Accounting Review , vol.17 , Issue.3 , pp. 26-32
    • Otley, D.1
  • 32
    • 0036684519 scopus 로고    scopus 로고
    • Do formal contracts and relational governance function as substitutes or complements?
    • Poppo, L. and Zenger, T. 2002, 'Do Formal Contracts and Relational Governance Function as Substitutes or Complements?', Strategic Management Journal, 23: 707-725.
    • (2002) Strategic Management Journal , vol.23 , pp. 707-725
    • Poppo, L.1    Zenger, T.2
  • 35
    • 38049056544 scopus 로고    scopus 로고
    • Do prior alliances influence alliance contract structure?
    • Arino, A. and Reuer, J. (eds), Palgrave MacMillan, Houndsmills
    • Ryall, M. D. and Sampson, R. C. 2006, 'Do Prior Alliances Influence Alliance Contract Structure? In Arino, A. and Reuer, J. (eds), Strategic Alliances, Palgrave MacMillan, Houndsmills.
    • (2006) Strategic Alliances
    • Ryall, M.D.1    Sampson, R.C.2
  • 36
    • 0346499074 scopus 로고    scopus 로고
    • Disembedding the supply chain: Institutionalized reflexivity and inter-firm accounting
    • Seal, W., Berry, A. and Cullen, J. 2004, 'Disembedding the Supply Chain: Institutionalized Reflexivity and Inter-firm Accounting', Accounting, Organizations and Society, 29 (1): 73-92.
    • (2004) Accounting, Organizations and Society , vol.29 , Issue.1 , pp. 73-92
    • Seal, W.1    Berry, A.2    Cullen, J.3
  • 37
    • 70350277831 scopus 로고    scopus 로고
    • Content analysis in accounting research: The practical challenges
    • Steenkamp, N. and Northcott, D. 2007, 'Content Analysis in Accounting Research: The Practical Challenges', Australian Accounting Review, 17 (3): 12-25.
    • (2007) Australian Accounting Review , vol.17 , Issue.3 , pp. 12-25
    • Steenkamp, N.1    Northcott, D.2
  • 39
    • 0002271555 scopus 로고
    • Contracting for software development
    • Whang, S. 1992, 'Contracting for Software Development', Management Science, 38 (3): 307-24.
    • (1992) Management Science , vol.38 , Issue.3 , pp. 307-324
    • Whang, S.1
  • 40
    • 0000763749 scopus 로고
    • Credible commitments: Using hostages to support exchange
    • September
    • Williamson, O. 1983, 'Credible Commitments: Using Hostages to Support Exchange', American Economic Review, 73, September: 519-40.
    • (1983) American Economic Review , vol.73 , pp. 519-540
    • Williamson, O.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.