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dc.contributor.authorYin, Ya Ping
dc.contributor.authorLee, Edward
dc.date.accessioned2013-03-14T14:19:46Z
dc.date.available2013-03-14T14:19:46Z
dc.date.issued2012-03
dc.identifier.citationYin , Y P & Lee , E 2012 , ' Off-shoring and out-sourcing for shareholder value : promise versus reality ' , Accounting Forum , vol. 36 , no. 1 , pp. 18-26 . https://doi.org/10.1016/j.accfor.2012.01.001
dc.identifier.issn0155-9982
dc.identifier.otherPURE: 686419
dc.identifier.otherPURE UUID: 7b81900e-53e9-4b0e-bb3c-9b250b8bc877
dc.identifier.otherScopus: 84858004964
dc.identifier.otherORCID: /0000-0002-1389-9065/work/125259395
dc.identifier.urihttp://hdl.handle.net/2299/10158
dc.description.abstractCorporate 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.en
dc.format.extent9
dc.language.isoeng
dc.relation.ispartofAccounting Forum
dc.subjectOff-shoring; Out-sourcing; Cost structure; Shareholder value; Wealth accumulation
dc.titleOff-shoring and out-sourcing for shareholder value : promise versus realityen
dc.contributor.institutionFinance and Accounting Research Unit
dc.contributor.institutionHertfordshire Business School
dc.contributor.institutionSocial Sciences, Arts & Humanities Research Institute
dc.contributor.institutionCentre for Research on Management, Economy and Society
dc.contributor.institutionDepartment of Accounting, Finance and Economics
dc.description.statusPeer reviewed
rioxxterms.versionVoR
rioxxterms.versionofrecordhttps://doi.org/10.1016/j.accfor.2012.01.001
rioxxterms.typeJournal Article/Review
herts.preservation.rarelyaccessedtrue


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