Outsourcing accounting information systems: Evidence from closed-end mutual fund families

Bibliometric Panorama of Accounting Information System Research Evolution

“…Niche themes, in turn, include five much smaller clusters, three of which ("management accounting information system", "methods in accounting research", "outsourcing") have the same indices of rank density (5.5) and cluster frequency (2), due to which they completely overlap each other, and also overlap with the fourth cluster ("accounting information system quality"), which has the same rank density (5.5), but a much higher cluster frequency ( 5). This circumstance determines a certain thematic affinity of the publications in the above-mentioned clusters, which were devoted to researching the concept of AIS quality (Anggadini, 2015;Rapina, 2015), the productivity of management accounting software products and the factors that influence them (Choe, 1998;Napitupulu, 2015), and as well as a comparative assessment of the effectiveness of the alternative of implementing and supporting AIS through outsourcing (O'Connor & Martinsons, 2006;Cullinan & Zheng, 2015). The specificity of the qualitative characteristics of AIS requires the use of unique research methods, including the Delphi method (to determine the impact of IT risks on business processes and management areas) (Worrell et al, 2013a) and social network analysis (to study the interaction of AIS with other network nodes and impact on organizational outcomes and company performance) (Worrell et al, 2013b).…”

Các yếu tố ảnh hưởng đến quyết định thuê ngoài dịch vụ thực hiện thủ tục đăng ký doanh nghiệp của các doanh nghiệp tại Thành phố Cần Thơ

“…Các lĩnh vực thuê ngoài phổ biến hiện nay được doanh nghiệp lựa chọn như là: thuê ngoài công nghệ thông tin (Djavanshir, 2005;Earl, 1996), thuê ngoài nhân sự (Çiçek & Özer, 2011;Gilley & Rasheed, 2000), thuê ngoài dịch vụ kế toán (Cullinan & Zheng, 2015), … Đây là những dịch vụ mà sau khi được thành lập và đi vào hoạt động, doanh nghiệp sẽ phải cân nhắc tình hình của doanh nghiệp để đi đến quyết định có nên lựa chọn dịch vụ thuê ngoài hay không. Việc thuê ngoài trong lĩnh vực khác chẳng hạn như lĩnh vực hành chính công cũng có xảy ra (Hood, 1997).…”

Accounting outsourcing and audit lag

“…In the first stage, we developed a model of factors that may be associated with a fund's choice to outsource their accounting functions. Models of mutual fund outsourcing have been developed by Chen et al (2013) for outsourcing investment advisory services, Cummings et al (2015) for outsourcing administration (including accounting) and Cullinan and Zheng (2015) for fund families outsourcing accounting processes. We base our first-stage model on Cullinan and Zheng (2015), which we adapted to the individual fund-level analysis used in our study.…”

“…Most of the existing research on outsourcing and audits focuses on internal audit outsourcing, including factors that may influence internal audit outsourcing (Abbott et al, 2007;Abdolmohammadi, 2013), and how internal audit outsourcing may affect the audit process, particularly external auditors' reliance on internal auditors (Desai et al, 2011). A more limited stream of research has considered factors that may be associated with companies outsourcing other accounting functions (Everaert et al, 2010;Kamyabi andDevi, 2011, Cullinan andZheng, 2015).…”