The boundaries of the firm: why do sugar producers outsource sugarcane production?

Has Management Accounting Research been critical?

“…Surveys and market research were excluded as they spanned different ownership types, organisational sizes, and industry type, along with methods, such as experiments, undertaken on individuals not organizations. 52% of papers 8 Exceptions are comparative analyses of management accounting change in Malaysian, Singaporean, Canadian and French companies (Sulaiman and Mitchell, 2005;Chanegrih, 2008) and in USA and Malaysian plants (Brewer, 1998); accounting in state owned Bangladeshi jute mills (Hoque and Hopper, 1994;Alam, 1997); outsourcing in Southern Africa (Sartorius and Kirsten, 2005); and shortages of qualified accountants in South Africa (Luther and Longden, 2001). 9 Contributions include: a review on its costing (Scapens and Yan, 1993); adoption of Western costing techniques in an iron steel company (Lin and Yu, 2002); performance measurement in a large state-owned enterprise (Li and Tang, 2009); and cultural differences between US, Australian, and Chinese and Singaporean nationals (Chow et al, 1997;Awasthi et al, 1998;Lau and Tan, 1998).…”

An examination of factors motivating hotel outsourcing

“…Trust is a construct commanding increased attention in studies that focus on inter-firm relationship (Zaheer and Venkatraman, 1995;Gietzmann, 1996;Nooteboom et al, 1997;Seal and VincentJones, 1997;Domberger, 1998;Teng, 1998, 2001;Vosselman, 2000, 2006;Tomkins, 2001;Langfield-Smith and Smith, 2003;Sartorius and Kirsten, 2005). As the development of trust can be difficult, it is a factor that can retard outsourcing.…”

A framework to facilitate institutional arrangements for smallholder supply in developing countries: An agribusiness perspective

“…A further contribution by Sartorius and Kirsten (2005), developed a framework to objectively quantify the contract characteristics of an exchange relationship in order to match these with an appropriate governance structure. Using a similar framework the same approach is extended to test whether trust significantly influences the choice of governance structures in high risk contract characteristics of exchange.…”

“…The framework, therefore, matches 10 contract characteristics with five governance forms. In this regard, Wysocki (1997, 1998) propose that any economic activity can be organized by a continuum of Based on: Sartorius and Kirsten (2005). # If aggregated TCE score indicates full vertical integration then high levels of trust suggest/promote bilateral relational as a more cost effective alternative.…”