Off-shoring and out-sourcing for shareholder value : promise versus reality
Yin, Ya Ping and Lee, Edward
(2012)
Off-shoring and out-sourcing for shareholder value : promise versus reality.
Accounting Forum, 36 (1).
pp. 18-26.
ISSN 0155-9982
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.
Item Type | Article |
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Keywords | off-shoring; out-sourcing; cost structure; shareholder value; wealth accumulation |
Date Deposited | 15 May 2025 12:24 |
Last Modified | 30 May 2025 23:50 |
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