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        Off-shoring and out-sourcing for shareholder value : promise versus reality

        Author
        Yin, Ya Ping
        Lee, Edward
        Attention
        2299/10158
        Abstract
        Corporate restructuring through off-shoring and out-sourcing is widely regarded as necessary for transforming cost structure and return on capital, particularly in situations of severe price erosion in globally competitive markets. This paper constructs an accounting framework to assess the extent to which out-sourcing and off-shoring have transformed US corporate financials. The contention in this paper is that off-shoring and out-sourcing may be necessary to maintain price competitiveness but we would add a health warning that these responses may not be sufficient to transform return on capital or shareholder value for wealth accumulation.
        Publication date
        2012-03
        Published in
        Accounting Forum
        Published version
        https://doi.org/10.1016/j.accfor.2012.01.001
        Other links
        http://hdl.handle.net/2299/10158
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