Management And Accounting Web

Outsourcing, Make Versus Buy, and Other
Supply Chain Arrangements Bibliography

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Outsourcing, Make vs. Buy Main | Relevant Costing Main | Value Chain Main

Abodolmohammadi, M. 2013. Correlates of co-sourcing/outsourcing of internal audit activities. Auditing: A Journal of Practice & Theory 32(3): 69-85.

Adler, P. S. 2003. Making the HR outsourcing decision. MIT Sloan Management Review (Fall): 53-60.

Agndal, H. and U. Nilsson. 2010. Different open book accounting practices for different purchasing strategies. Management Accounting Research (September): 147-166.

Anderson, S.W., D. Glenn and K. Sedatole. 2000. Sourcing parts of complex products: Evidence on transactions costs, high-powered incentives and ex-post opportunism. Accounting, Organizations and Society 25(8): 723-749.

Aronica, R. and M. Ramdoo. 2006. The World Is Flat?: A Critical Analysis of New York Times Bestseller by Thomas Friedman. Meghan Kiffer Press. (Note).

Arrunada, B. and X. H. Vazquez. 2006. When your contract manufacturer becomes your competitor. Harvard Business Review (September): 135-144.

Arya, A., J. C. Glover and B. Mittedorf. 2017. The effects of joint cost allocation on intra-firm trade: A comparison of insulating and non-insulating approaches. Journal of Management Accounting Research 29(2): 1-10.

Arya, A., J. Fellingham and B. Mittendorf. 2005. Make-or-buy in the presence of uncertainty and private information. Journal of Accounting Education 23(3): 189-203.

Aubert, B. A., S. Rivard and M. Patry. 2003. A transaction cost model of IT outsourcing. Information and Management. 1-12.

Avish, S. 1997. T&E expense: To outsource or not? Management Accounting (September): 44-48.

Aydinliyim, T. and N. N. Murthy. 2016. Managing engineering design for competitive sourcing in closed-loop supply chains. Decision Sciences 47(2): 257-297.

Bai, G., F. Coronado and R. Krishnan. 2010. The role of performance measure noise in mediating the relation between task complexity and outsourcing. Journal of Management Accounting Research (22): 75-102.

Baker, K. R. and R. E. Taylor. 1979. A linear programming framework for cost allocation and external acquisition when reciprocal services exist. The Accounting Review (October): 784-790. (JSTOR link).

Balachandran, K. R. and S. Radhakrishnan. 2005. Quality implications of warranties in a supply chain. Management Science (August): 1266-1277. (JSTOR link).

Barnes, M. 2017. Discussion of Corporate social responsibility performance and outsourcing: The case of the Bangladesh tragedy. Journal of International Accounting Research 16(1): 81-82.

Baron, O., O. Berman and D. Wu. 2016. Bargaining within the supply chain and its implications in an industry. Decision Sciences 47(2): 193-218.

Barthelemy, J. 2001. The hidden costs of IT outsourcing. MIT Sloan Management Review (Spring): 60-69.

Basole, R. C. and M. A. Bellamy. 2014. Supply network structure, visibility, and risk diffusion: A computational approach. Decision Sciences 45(4): 753-789.

Beasley, M., M. Bradford and D. Pagach. 2004. Outsourcing? At your own risk. Strategic Finance (July): 22-29. (The risks associated with outsourcing).

Bernstein, F. and A. Federgruen. 2005. Decentralized supply chains with competing retailers under demand uncertainty. Management Science (January): 18-29. (JSTOR link).

Blaskovich, J. and N. Mintchik. 2011. Information technology outsourcing: A taxonomy of prior studies and directions for future research. Journal of Information Systems (Spring): 1-36.

Bode, C. and J. R. Macdonald. 2017. Stages of supply chain disruption response: Direct, constraining, and mediating factors impact mitigation. Decision Sciences 48(5): 836-874.

Boedeker, R. R. 2007. A journey overseas. Strategic Finance (March): 22-29.

Bost, P. J. and J. A. Yeakel. 1992. Are you ignoring countertrade? Management Accounting (December): 43-47. (Linking exports and imports with little or no use of currency).

Bragg, S. M. 1998. Outsourcing: A Guide to Selecting the Correct Business Unit...Negotiating the Contract...Maintaining Control. John Wiley & Sons.

Breuer, J. H. 1960. What the contractor's accountant should know about surety bonds. N.A.A. Bulletin (September): 53-61.

Brown, D. and S. Wilson. 2005. The Black Book of Outsourcing: How to Manage the Changes, Challenges, and Opportunities. Wiley.

Bruck, F. 1995. Make versus buy: The wrong decisions cost. McKinsey Quarterly: 28-47.

Budde, J. and R. F. Göx. 1999. The impact of capacity costs on bidding strategies in procurement auctions. Review of Accounting Studies 4(1): 5-13.

Burkholder, N. C. 2006. Outsourcing: The Definitive View, Applications, and Implications. Wiley.

Burnetas, A. and P. Ritchken. 2005. Option pricing with downward-sloping demand curves: The case of supply chain options. Management Science (April): 566-580. (JSTOR link).

Cachon, G. P. and M. A. Lariviere. 2005. Supply chain coordination with revenue-sharing contracts: Strengths and limitations. Management Science (January): 30-44. (JSTOR link).

Cai, G., Y. Chen, C. Wu and L. Hsiao. 2013. Probabilistic selling, channel structure, and supplier competition. Decision Sciences 44(2): 267-296.

Caker, M. 2008. Intertwined coordination mechanisms in interorganizational relationships with dominated suppliers. Management Accounting Research (September): 231-251.

Capettini, R. and G. L. Salamon. 1977. Internal versus external acquisition of services when reciprocal services exist. The Accounting Review (July): 690-696. (JSTOR link).

Caplan, D. H. and M. Kirschenheiter. 2000. Outsourcing and the audit risk for internal audit services. Contemporary Accounting Research 17(3): 391-428.

Carr, N. G. 2005. The end of corporate computing. MIT Sloan Management Review (Spring): 67-73. (Outsourcing IT).

Casadesus-Masanell, R. and G. Llanes. 2011. Mixed source. Management Science (July): 1212-1230.

Castellani, D. J. 2000. ASPs: Changing information technology delivery. Strategic Finance (March): 34-37. (Outsourcing technology, e.g., e-mail and ERP, to application service providers).

Cattani, K., E. Dahan and G. Schmidt. 2005. Offshoring versus "spackling". MIT Sloan Management Review (Spring): 6-7. (Spackling: Smoothing make-to-order production of customer products with make-to-stock production of standard items).

Chalos, P. 1995. Costing, control, and strategic analysis in outsourcing decisions. Journal of Cost Management (Winter): 31-37.

Chen, J., X. Zhao and Z. Shen. 2015. Risk mitigation benefit from backup suppliers in the presence of the horizontal fairness concern. Decision Sciences 46(4): 663-696.

Chen, R. R., R. O. Roundy, R. Q. Zhang and G. Janakiraman. 2005. Efficient auction mechanisms for supply chain procurement. Management Science (March): 467-482. (JSTOR link).

Chopra, S. and M. S. Sodhi. 2014. Reducing the risk of supply chain disruptions. MIT Sloan Management Review (Spring): 73-80.

Christ, M. H., N. Mintchik, L. Chen and J. L. Bierstaker. 2015. Outsourcing the information system: Determinants, risks and implications for management control systems. Journal of Management Accounting Research 27(2): 77-120.

Chung, W., S. Talluri and R. Narasimhan. 2010. Flexibility or cost saving? Sourcing decisions with two suppliers. Decision Sciences 41(3): 623-650.

Chung, W., S. Talluri and R. Narasimhan. 2014. Quantity flexibility contract in the presence of discount incentive. Decision Sciences 45(1): 49-79.

Clark, W. R. 1960. Construction contracting with a cost-saving incentive. N.A.A. Bulletin (May): 83-87.

Click, R. L. and T. N. Duening. 2004. Business Process Outsourcing: The Competitive Advantage. John Wiley & Sons.

Clinton, B. D. and S. C. Del Vecchio. 2002. Cosourcing in manufacturing. Journal of Cost Management (September/October): 5-12. (Summary).

Clinton, B. D. and S. C. Del Vecchio. 2002. Cosourcing in manufacturing - Just in time. Journal of Cost Management (November/December): 30-37. (Summary).

Clyman, J. 2004. Business IT: Rent or buy? Many companies are outsourcing IT duties to third parties and reaping benefits. PC Magazine (October 19): 129-132, 134, 136, 138. (Note).

Cohen, L. and A. Young. 2005. Multisourcing: Moving Beyond Outsourcing to Achieve Growth And Agility. Harvard Business School Press.

Copacino W. C. 1997. Supply Chain Management: The Basics and Beyond. Boca Raton FL: St. Lucie Press.

Cui, Z. 2017. The impact of switching costs on the outsourcing of knowledge-intensive business processes. Decision Sciences 48(1): 71-107.

Cullinan, C. P. and X. Zheng. 2015. Outsourcing accounting information systems: Evidence from closed-end mutual fund families. International Journal of Accounting Information Systems (17): 65-83.

Cutis, H. L. and R. J. Alphonso. 2000. Pros & cons of ASPs. Strategic Finance (September): 34-38. (Application service providers).

Dai, T., Z. Li and D. Sun. 2012. Equity-based incentives and supply chain buy-back contracts. Decision Sciences 43(4): 661-686.

Davenport, T. H. 2005. The coming commoditization of processes. Harvard Business Review (June): 100-108. ("Business processes - from making a mousetrap to hiring a CEO - are being analyzed, standardized, and quality checked. That work, as it progresses, will lead to commoditization and outsourcing on a massive scale.").

Davis, C. E., E. B. Davis and L. A. Moore. 1998. Outsourcing the procurement-through-payables process. Management Accounting (July): 38-42, 44.

Davis, C. E. and E. Davis. 2012. A potential resurgence of outsourcing: Essential questions answered. The CPA Journal (October): 56-61.

Davis, T. R. V. and B. L. Darling. 1996. ABC in a virtual corporation. Management Accounting (October): 18, 20, 22-24, 26. (Using ABC in a company that outsources traditional functions and has no need for plant, equipment and factory personnel).

D'Avolio, M. 2017. More on short-term rentals. Journal of Accountancy (April): 58-59.

Demski, J. S. and D. E. M. Sappington. 1986. Line-item reporting, factor acquisition, and subcontracting. Journal of Accounting Research (Autumn): 250-269. (JSTOR link).

Demski, J. S. and D. E. M. Sappington. 1993. Sourcing with unverifiable performance information. Journal of Accounting Research (Spring): 1-20. (JSTOR link).

Desai, R. and R. W. McGee. 2010. Is outsourced data secure? The CPA Journal (January): 56-59.

Doney, L. D. 1968. Coping with uncertainty in the make or buy decision. Management Accounting (October): 31-34.

Drtina, R. E. 1994. The outsourcing decision. Management Accounting (March): 56-62.

Dugan, M. T. and D. W. Hughes. 1991. Why not disclose for supply commitments? Management Accounting (July): 34-36.

Evans, J. A., G. Kunda and S. R. Barley. 2004. Beach time, bridge time, and billable hours: The temporal structure of technical contracting. Administrative Science Quarterly 49(1): 1-38. (JSTOR link).

Fader, J. A. Jr. 1984. Getting what's yours when you're the subcontractor. Management Accounting (February): 32-36.

Feeny, D., M. Lacity and L. P. Willcocks. 2005. Taking the measure of outsourcing providers. MIT Sloan Management Review (Spring): 41-48.

Ferrara, W. L. 1978. The Lease-Purchase Decision: How Some Companies Make It. National Association of Accountants.

Fill, C. and E. Visser. 2000. The outsourcing dilemma: A composite approach to the make or buy decision. Management Decision 38(1): 43-50.

Fogarity, D. and P. C. Bell. 2014. Should you outsource analytics? MIT Sloan Management Review (Winter): 41-45.

Friedman, T. L. 2006. The World Is Flat [Updated and Expanded]: A Brief History of the Twenty-first Century. Farrar, Straus and Giroux. (Note).

Gallien, J. and L. M. Wein. 2005. A smart market for industrial procurement with capacity constraints. Management Science (January): 76-91. (JSTOR link).

Gambino, A. J. 1980. The make-or-buy decision. Management Accounting (December): 55-56.

Gambino, A. J. 1980. The Make-Or-Buy Decision. National Association of Accountants.

Gantman, S. and J. Fedorowicz. 2016. Communication and control in outsourced IS development projects: Mapping to COBIT domains. International Journal of Accounting Information Systems (21): 63-83.

Gaur, V., A. Giloni and S. Seshadri. 2005. Information sharing in a supply chain under ARMA demand. Management Science (June): 961-969. (JSTOR link).

George, E. and P. Chattopadhyay. 2005. One foot in each camp: The dual identification of contract workers. Administrative Science Quarterly 50(1): 68-99. (JSTOR link).

Geyskens, I., J. E. M. Steenkamp and N. Kumar. 2006. Make, buy, or ally: A transaction cost theory meta-analysis. The Academy of Management Journal 49(3): 519-543. (JSTOR link).

Gietzmann, M. 1996. Incomplete contracts and the make or buy decision: Governance design and attainable flexibility. Accounting, Organizations and Society (21): 611-626.

Gietzmann, M. B. and J. G. Larsen. 1998. Motivating subcontractors to perform development and design tasks. Management Accounting Research (September): 285-309.

Gilbert, K. 2005. An ARIMA supply chain model. Management Science (February): 305-310. (JSTOR link).

Gino, F. and B. R. Staats. 2012. The microwork solution: A new approach to outsourcing can support economic development - and add to your bottom line. Harvard Business Review (December): 92-96.

Gopal, A. and B. R. Koka. 2010. The role of contracts on quality and returns to quality in offshore software development outsourcing. Decision Sciences 41(3): 491-516.

Gottfredson, M., R. Puryear and S. Phillips. 2005. Strategic sourcing from periphery to the core. Harvard Business Review (February): 132-139.

Griffis, S. E., C. W. Autry, L. M. Thornton and A. B. Brik. 2014. Assessing antecedents of socially responsible supplier selection in three global supply chain contexts. Decision Sciences 45(6): 1187-1215.

Groff, J. E. and J. P. McCray. 1991. Maquiladoras: The Mexico option can reduce your manufacturing cost. Management Accounting (January): 43-46. (Maquiladora's are in-bond or twin manufacturing plants located in Mexico that process imported materials for re-export to the U.S.).

Gross, H. 1966. Make or buy decisions in growing firms. The Accounting Review (October): 745-753. (JSTOR link).

Gunn, R. W., D. P. Carberry and S. Behrens. 1993. Shared services. Management Accounting (November): 22-28.

Halvey, J. and B. Melby. 1996. Information Technology Outsourcing Transactions: Process, Strategies and Contracts. John Wiley & Sons.

Halvey, J. and B. Melby. 1999. Business Process Outsourcing: Process, Strategies and Contracts. John Wiley & Sons.

Han, K. and S. Mithas. 2014. The real savings from IT outsourcing. MIT Sloan Management Review (Winter): 16.

Harvard Business Review. 1928. Case studies in business. Centralized purchasing. Harvard Business Review (April): 343-351.

Harvard Business Review. 1928. Case studies in business: Manufacturing versus purchasing. Harvard Business Review (January): 231-239.

Harvard Business Review. 1929. Case studies in business. Department store group buying. Securing a "best buy" for the Women's Silk Hosiery Department. Harvard Business Review (April): 375-382.

Hayes, D. C., J. E. Hunton and J. L. Reck. 2000. Information systems outsourcing announcements: Investigating the impact on the market value of contract-granting firms. Journal of Information Systems (Fall): 109-125.

Hedges, P. W. 1967. Use of a data processing service bureau - A case study. Management Accounting (August): 23-26.

Hellermann, R., A. Huchzermeier and S. Spinler. 2013. Options contracts with overbooking in the air cargo industry. Decision Sciences 44(2): 297-327.

Hendricks, M. 1997. On the spot: A new twist on just-in-time management pays off for entrepreneurs and their customers. Entrepreneur (May): 80-81.

Herz, T. P., F. Hamel, F. Uebernickel and W. Brenner. 2013. Toward a model of effective monitoring of IT application development and maintenance suppliers in multisourced environments. International Journal of Accounting Information Systems 14(3): 235-253.

Hines, P. 2000. Value Stream Management: Strategy and Excellence in the Supply Chain. Financial Times Prentice-Hall.

Hoglund, H. and D. Sundvik. 2016. Financial reporting quality and outsourcing of accounting tasks: Evidence from small private firms. Advances in Accounting: Incorporating Advances in International Accounting (35): 125-134.

Howard, D. C. 1964. Contractor performance evaluation. N.A.A. Bulletin (September): 45-51.

Howell, R. A. and S. R. Soucy. 1991. Determining the real cost of doing business in a global market. National Productivity Review (Spring): 157-165.

Hsu, P., P. J. Hu, C. Wei and J. Huang. 2014. Green purchasing by MNC subsidiaries: The role of local tailoring in the presence of institutional duality. Decision Sciences 45(4): 647-682.

Hu, M. and S. T. Monahan. 2015. Sharing supply chain data in the digital era. MIT Sloan Management Review (Fall): 96.

Hyatt, J. 2012. High anxiety: How a satellite company monitors the many third-party suppliers in its orbit. CFO (April): 58-59.

Hyatt, J. 2012. The rise and rise of procurement: Like CFOs of yore, procurement executives are shedding their roles as stewards and becoming what their companies need them to be: Strategic thinkers. CFO (May): 57-59.

Jiang, B., S. Talluri, T. Yao and Y. Moon. 2010. Breaking the winner's curse in outsourcing. Decision Sciences 41(3): 573-594.

Jin, Y., J. K. Ryan and W. Yund. 2014. Sourcing decisions with competitive suppliers and imperfect information. Decision Sciences 45(2): 229-254.

Johnson, H. T. 1988. Activity based information: A blueprint for world class management accounting. Management Accounting (June): 23-30. Using chargeouts (i.e., the price an activity center charges internal customers) helps determine whether the company should outsource or sell various services. Both internal customers and activity providers should be free to sell or buy inside or outside the company. (Summary).

Johnstone, D. 2002. Public sector outsourcing as an exchange option. Abacus 38(2): 153-176.

Juras, P. 2007. A risk-based approach to identifying the total cost of outsourcing. Management Accounting Quarterly (Fall): 43-50.

Kapanowski, G. 2017. The death spiral of outsourcing: A new view on the make-versus-buy analysis. Cost Management (September/October): 32-39.

Kaplan, R. 1973. Variable and self-service costs in reciprocal allocation models. The Accounting Review (October): 738-748.

Karmarkar, U. 2004. Will you survive the services revolution? Harvard Business Review (June): 100-107. (Summary).

Kearney, T. 2000. Why outsourcing is in. Strategic Finance (January): 34-38.

Kee, R. 1998. Integrating ABC and the theory of constraints to evaluate outsourcing decisions. Journal of Cost Management (January/February): 24-36. (Summary).

Kennedy, R. E. and A. Sharma. 2009. The Services Shift: Seizing the Ultimate Offshore Opportunity. FT Press.

Kimball, G. 2010. Outsourcing Agreements: A Practical Guide. Oxford University Press, USA.

Kirk, C. 2001. Should you outsource your business processes? Strategic Finance (January): 26-31.

Kobelsky, K. W. and M. A. Robinson. 2010. The impact of outsourcing on information technology spending. International Journal of Accounting Information Systems 11(2): 105-119.

Konstans, C. 1968. The potential of multiple-access-computer service bureaus. Management Accounting (March): 37-42.

Koulopoulos, T. M. and T. Roloff. 2006. Smartsourcing: Driving Innovation and Growth Through Outsourcing. Platinum Pres Inc.

Kovar, S. E. and E. G. Mauldin. 2007. Consulting the consultants - Using external services strategically. Strategic Finance (November): 30-37.

Kralovetz, R. G. 1996. A guide to successful outsourcing. Management Accounting (October): 32-34, 36, 38.

Krishnan, R., X. Martin and N. G. Noorderhaven. 2006. When does trust matter to alliance performance? The Academy of Management Journal 49(5): 894-917. (JSTOR link).

Kull, T. J., A. Oke and K. J. Dooley. 2014. Supplier selection behavior under uncertainty: Contextual and cognitive effects on risk perception ad choice. Decision Sciences 45(3): 467-505.

Laing, G. 2013. Testing the rational decision-making model through an outsourcing task. Journal of Applied Management Accounting Research (Summer): 63-78.

Lamminmaki, D. 2008. Accounting and the management of outsourcing: An empirical study in the hotel industry. Management Accounting Research (June): 163-181.

Langfield-Smith, K. and D. Smith. 2003. Management control systems and trust in outsourcing relationships. Management Accounting Research (September): 281-307.

Lavery, R. 2001. The ABCs of ASPs. Strategic Finance (May): 47-51.

Lawson, R. A. and F. Kennedy. 2010. Managing outsourcing decisions. Cost Management (May/June): 15-22.

Learned, E. P. 1929. Quantity buying from the seller's point of view. Harvard Business Review (October): 57-68.

Lee, R. T. 2014. Making better offshoring and onshoring decisions. Journal of Corporate Accounting & Finance (September/October): 35-38.

Levey, G. D. 1974. The second aim. Management Accounting (June): 47-49. (This article is about the make or buy decision at Polaroid Corporation and human relations).

Lewis, B. 2011. Outsourcing Debunked: What's real and what's baloney in IT's longest-running controversy. IS Survivor Publishing.

Liao, P. and S. Radhakrishnan. 2013. A commitment-based explanation for outsourcing multiple tasks. Contemporary Accounting Research 30(3): 1063-1081.

Linder, J. C. 2004. Transformational outsourcing. MIT Sloan Management Review (Winter): 52-58.

Linder, J. C., S. Jarvenpaa and T. H. Davenport. 2003. Toward an innovation sourcing strategy. MIT Sloan Management Review (Summer): 43-49.

Loh, L. and N. Venkatraman. 1992. Determinants of information technology outsourcing. Journal of Management Information Systems 9(1): 7-24.

Lyubimov, A., V. Arnold, and S. G. Sutton. 2013. An examination of the legal liability associated with outsourcing and offshoring audit procedures. Auditing: A Journal of Practice & Theory 32(2): 97-118.

Madison, J. 1973. The 'make or buy' decision. Management Accounting (February): 32-34.

Markle, N. R. 1969. Customer inventory management service. Management Accounting (June): 58-59.

Martin, P., V. D. R. Guide, Jr. and C. W. Craighead. 2010. Supply chain sourcing in remanufacturing operations: An empirical investigation of remake versus buy. Decision Sciences 41(2): 301-324.

Matopoulos, A., G. Kovacs and O. Hayes. 2014. Local resources and procurement practices in humanitarian supply chains: An empirical examination of large-scale house reconstruction projects. Decision Sciences 45(4): 621-646.

McGovern, G. and J. Quelch. 2005. Outsourcing marketing. Harvard Business Review (March): 22-26.

McIvor, R. 2000. Partnership sourcing: An organization change management perspective. Journal of Supply Chain Management (Summer): 12-20.

Mihalache, M. and O. R. Mihalache. 2016. A decisional framework of offshoring: Integrating insights from 25 years of research to provide direction for future. Decision Sciences 47(6): 1103-1149.

Mitchell, G. E. 1967. The make-or-buy decision - A case study. Management Accounting (November): 41-51.

Monczka, R. M., R. J. Trent and R. B. Handfield. 2002. Purchasing and Supply Chain Management, 2e. South-Western Educational Publishing.

Morris, W. T. 1959. Some analysis of purchasing policy. Management Science (July): 443-452. (JSTOR link).

Mumby, K. 2000. Co-sourcing versus contracting internal audit. Management (November): 30-32.

Munday, M. 1992. Accounting cost data disclosure and buyer-supplier partnerships - A research note. Management Accounting Research (September): 245-250.

Murphy, R. J. 1971. Service bureaus and the bookkeeping function. Management Accounting (September): 36-38.

Narayanan, S. and R. Narasimhan. 2014. Governance choice, sourcing relationship characteristics, and relationship performance. Decision Sciences 45(4): 717-751.

National Association of Accountants. 1973. MAP committee approves 'criteria for make-or-buy decisions'. Management Accounting (September): 58.

National Association of Accountants. 1978. The lease-purchase decision. Management Accounting (February): 61-62.

Neboian, A. and S. Spinler. 2015. Fleet replacement, technology choice, and the option to breach a leasing contract. Decision Sciences 46(1): 7-35.

Nicholson, B., J. Jones and S. Espenlaub. 2006. Transaction costs and control of outsourced accounting: Case evidence from India. Management Accounting Research (September): 238-258.

Ning, S., N. Levina and J. W. Ross. 2016. The long-tail strategy for IT outsourcing. MIT Sloan Management Review (Winter): 81-89.

Nohria, N., L. Huston, J. Seely, J. Hagel III, J. Lipman-Blumen and A. Premji. 2005. Feed R&D - or farm it out? Harvard Business Review (July/August): 17-28.

Nooyi, R. 2015. Supply-chain resilience: Not just for big events. MIT Sloan Management Review (Spring): 78-79.

Occhiogrosso, J. J. 1998. Professional employers for small companies. Management Accounting (December): 38-40, 42. (Outsourcing human resource functions).

Oshri, I., J. Kotlarsky and L. P. Willcocks. 2009. The Handbook of Global Outsourcing and Offshoring. Palgrave Macmillan.

O'Sullivan, K. 2013. Practiced, but not perfect. CFO (March): 52-53. (Expanding offshore resources).

Paik, G. H, B. Lee and K. R. Krumwiede. 2017. Corporate social responsibility performance and outsourcing: The case of the Bangladesh tragedy. Journal of International Accounting Research 16(1): 59-79.

Paine, P. E. 1958. Audit control of time-and-material subcontracting. N.A.A. Bulletin (August): 85-94.

Palmer, R. J., M. Gupta and A. Davila. 2003. Transforming the procure-to-pay process: How Fortune 500 corporations use purchasing cards. Management Accounting Quarterly (Summer): 14-22.

Paranikas, P., G. P. Whiteford, B. Tevelson and D. Belz. 2015. How to negotiate with powerful suppliers. Harvard Business Review (July/August): 90-96.

Paris, M. and D. Brassard. 2004. Reading between the numbers. Strategic Finance (December): 40-45. (Problems with outsourcing).

Patel, P. C., A. Azadegan and L. M. Ellram. 2013. The effect of strategic and structural supply chain orientation on operational and customer-focused performance. Decision Sciences 44(4): 713-753.

Persson, M., M. J. Eklind and M. Winroth. 2016. Coordinating external manufacturing of product modules. Decision Sciences 47(6): 1178-1202.

Piturro, M. 2001. Christine Kirk: Helping companies make the outsourcing leap. Strategic Finance (February): 40-44.

Plambeck, E., H. L. Lee and P. Yatsko. 2012. Improving environmental performance in your Chinese supply chain. MIT Sloan Management Review (Winter): 43-51.

Porter, A. M. 2000. Purchasing survey: Buyers fight outsourcing. Purchasing (July): 41.

Porter, A. M. 2000. The virtual corporation: Where is it" Purchasing (March): 40-48.

Porter, M. E. 1980. Competitive Strategy: Techniques for Analyzing Industries and Competitors. Chapter 14: The Strategic Analysis of Vertical Integration. The Free Press. (Summary).

Premuroso, R. F., T. R. Skantz and S. Bhattacharya. 2012. Disclosure of outsourcing in the annual report: Causes and market returns effects. International Journal of Accounting Information Systems 13(4): 382-402.

Primrose, P. L. 1992. Is anything really wrong with cost management? Journal of Cost Management (Spring): 48-57. (Summary).

Provan, K. G. and S. J. Skinner. 1989. Interorganizational dependence and control as predictors of opportunism in dealer-supplier relations. The Academy of Management Journal 32(1): 202-212. (JSTOR link).

Qin, F., U. S. Rao, H. Gurnani and R. Bollapragada. 2014. Role of random capacity risk and the retailer in decentralized supply chains with competing suppliers. Decision Sciences 45(2): 255-279.

Quinn, J. and F. Hilmer. 1994. Strategic outsourcing. Sloan Management Review (Summer): 43-55.

Rados, D. L. 1972. Determining the optimal number of bid solicitations. Decision Sciences 3(3): 32-40.

Reetz, W. 1945. The contractor's organization for terminations. The Accounting Review (January): 68-76. (JSTOR link).

Renner, C. J. and D. Tebbe. 1998. Who is outsourcing and why? Management Accounting (July): 45-47. (Survey).

Rindfleisch, A. and J. B. Heide. 1997. Transaction cost analysis: Past, present, and future applications. Journal of Marketing 61(4): 30-54.

Robinson, M. A. 1991. Decentralize and outsource: Dial's approach to MIS improvement. Management Accounting (September): 27-31.

Rohde, F. H. 2004. IS/IT outsourcing practices of small- and medium-sized manufacturers. International Journal of Accounting Information Systems 5(4): 429-451.

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