Outsourcing the Information System: Determinants, Risks, and Implications for Management Control Systems

American Institute of Certified Public Accountants (AICPA).2009.Transforming Your Client Accounting Services: Strategically Price, Package, and Position Client Accounting Services within Your Firm. Available at: http://www.cpa.com/whitepapers/transforming-your-client-accounting-services-accounting-firm-best-practices-how

Anderson, 2010, Accounting in networks: The transaction cost perspective, Accounting in Networks, 235

Anderson, 2003, Management accounting for the extended enterprise: Performance management for strategic alliances and networked partners, Management Accounting in the Digital Economy, 481

Anderson, 2014, The use of management controls to mitigate risk in strategic alliances: Field and survey evidence, Journal of Management Accounting Research, 26, 1, 10.2308/jmar-50621

Ang, 1998, Production and transaction economies and IS outsourcing: A study of the U.S. banking industry, MIS Quarterly, 22, 535, 10.2307/249554

Apte, 1995, Global disaggregation of information-intensive services, Management Science, 41, 1250, 10.1287/mnsc.41.7.1250

Apte, 1997, IS outsourcing practices in the U.S., Japan, and Finland: A comparative study, Journal of Information Technology, 12, 289, 10.1177/026839629701200405

Arena, 2010, The organizational dynamics of Enterprise Risk Management, Accounting, Organizations and Society, 35, 659, 10.1016/j.aos.2010.07.003

Aron, R., and Y. Liu. 2005. Determinants of Operational Risk in Global Sourcing of Financial Services: Evidence from Field Research. Available at: http://www.jstor.org/stable/25058771

Association of Chartered Certified Accountants (ACCA). 2012. Accountants for Business. Finance Transformation: Expert Insights on Shared Services and Outsourcing. Available at: http://www.accaglobal.com/content/dam/acca/global/PDF-technical/finance-transformation/Expert-insights-shared-services-outsourcing.pdf

Aubert, 2004, A transaction cost model of IT outsourcing, Information & Management, 41, 921, 10.1016/j.im.2003.09.001

Australian Securities and Investment Commission (ASIC). 2012. Audit Inspection Program Report for 2011–12. Available at: http://www.ifiar.org/IFIAR/media/Documents/General/Members%20Inspection%20Reports/rep317-published-4-December-2012.pdf

Bai, 2010, The role of performance measure noise in mediating the relation between task complexity and outsourcing, Journal of Management Accounting Research, 22, 75, 10.2308/jmar.2010.22.1.75

Balakrishnan, 2010, The influence of institutional constraints on outsourcing, Journal of Accounting Research, 48, 767, 10.1111/j.1475-679X.2010.00381.x

Banker, 2006, Information technology, contract completeness, and buyer-supplier relationships, Information Systems Research, 17, 180, 10.1287/isre.1060.0083

Bardi, 1991, Transportation outsourcing: A survey of U.S. practices, International Journal of Physical Distribution and Logistics Management, 21, 15, 10.1108/09600039110134986

Barney, 2001, Is the resource-based theory a useful perspective for strategic management research? Yes, Academy of Management Review, 26, 41

Beasley, 2009, The value impact of strategic intent on firms engaged in information systems outsourcing, International Journal of Accounting Information Systems, 10, 79, 10.1016/j.accinf.2008.08.001

Berg, 2008, Analyzing the TJ Maxx data security fiasco: Lessons for auditors, CPA Journal, 78, 34

Bierstaker, 2013, Obtaining assurance for financial statement audits and control audits when aspects of the financial reporting process are outsourced, Auditing: A Journal of Practice & Theory, 32, 209, 10.2308/ajpt-50382

Blaskovich, 2011, Information technology outsourcing: A taxonomy of prior studies and directions for future research, Journal of Information Systems, 25, 1, 10.2308/jis.2011.25.1.1

Blaskovich, 2011, Accounting executives and IT outsourcing recommendations: An experimental study of the effect of CIO skills and institutional isomorphism, Journal of Information Technology, 26, 139, 10.1057/jit.2010.19

Blinder, 2006, Offshoring: The next industrial revolution?, Foreign Affairs, 85, 113, 10.2307/20031915

Bol, 2010, The dynamics of incentive contracting: The role of learning in the diffusion process, Accounting, Organizations and Society, 35, 721, 10.1016/j.aos.2010.09.003

Boyd, 1990, Corporate linkages and organizational environment: A test of the resource dependence model, Strategic Management Journal, 11, 419, 10.1002/smj.4250110602

Caglio, 2008, A review and discussion of management control in inter-firm relationships: Achievements and future directions, Accounting, Organizations and Society, 33, 865, 10.1016/j.aos.2008.08.001

Certified Public Accountants and Auditing Oversight Board (CPAAOB). 2012. Case Report from Audit Firm Inspection Results. Available at: www.ifiar.org/IFIAR/media/Documents/General/Members%20Inspection%20Reports/20120928.pdf

Cha, 2008, Managing the knowledge supply chain: An organizational learning model of information technology offshore outsourcing, MIS Quarterly, 32, 281, 10.2307/25148841

Chen, 2009, An empirical analysis of contract structures in IT outsourcing, Information Systems Research, 20, 484, 10.1287/isre.1070.0166

Cheon, 1995, Theoretical perspectives on the outsourcing of information systems, Journal of Information Technology, 10, 209, 10.1177/026839629501000402

Choudhury, 2003, Portfolios of control in outsourced software development projects, Information Systems Research, 14, 291, 10.1287/isre.14.3.291.16563

Christ, 2008, When formal controls undermine trust and cooperation, Strategic Finance, 89, 38

Clark, 1995, The outsourcing of information services: Transforming the nature of business in the information industry, Journal of Information Technology, 10, 221, 10.1177/026839629501000403

Coad, 2006, Inter-organizational cost management: Toward an evolutionary perspective, Management Accounting Research, 17, 342, 10.1016/j.mar.2006.02.003

Coletti, 2005, The effect of control systems on trust and cooperation in collaborative environments, The Accounting Review, 80, 477, 10.2308/accr.2005.80.2.477

Committee of Sponsoring Organizations of the Treadway Commission (COSO). 2013. Internal Control—Integrated Framework. Available at: http://www.coso.org/documents/COSO%20Framework%20Release%20PR%20May%2014%202013%20Final%20PDF.pdf

Contractor, 2010, Reconceptualizing the firm in a world of outsourcing and offshoring: The organizational and geographical relocation of high-value company functions, Journal of Management Studies, 47, 1417, 10.1111/j.1467-6486.2010.00945.x

Cronk, 1995, A framework for deciding what to outsource in information technology, Journal of Information Technology, 10, 259, 10.1177/026839629501000406

Currie, 1998, Using multiple suppliers to mitigate the risk of IT outsourcing at ICI and Wessex Water, Journal of Information Technology, 13, 169, 10.1177/026839629801300303

Das, 1996, Risk types and inter-firm alliance structures, Journal of Management Studies, 33, 827, 10.1111/j.1467-6486.1996.tb00174.x

Das, 1999, Managing risks in strategic alliances, Academy of Management Executive, 13, 1

Das, 2000, Instabilities of strategic alliances: An internal tensions perspective, Organization Science, 11, 77, 10.1287/orsc.11.1.77.12570

Das, 2001, Trust, control, and risk in strategic alliances: An integrated framework, Organization Studies, 22, 251, 10.1177/0170840601222004

Dechow, 1996, Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC, Contemporary Accounting Research, 13, 1, 10.1111/j.1911-3846.1996.tb00489.x

Dekker, 2004, Control of inter-organizational relationships: Evidence on appropriation concerns and coordination requirements, Accounting, Organizations and Society, 29, 27, 10.1016/S0361-3682(02)00056-9

Dekker, 2008, Partner selection and governance design in interfirm relationships, Accounting, Organizations and Society, 33, 915, 10.1016/j.aos.2007.02.002

Deloitte. 2005. Fair Value Pricing Survey, Fourth Edition. Available at: http://www.deloitte.com/view/en_gx/global/2e789342e630e110VgnVCM100000ba42f00aRCRD.htm#.UXhN4cqoSOd (last accessed April 28, 2013).

Deloitte. 2012. Fair Value Pricing Survey, Tenth Edition. Looking Back and Looking Forward: Perspectives on Fair Value—Past, Present, and Future. Available at: http://www.deloitte.com/assets/Dcom-UnitedStates/Local%20Assets/Documents/FSI/US_FSI_FairValuePricingSurvey%20.pdf

DiMaggio, 1983, The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields, American Sociological Review, 48, 147, 10.2307/2095101

Ditillo, A., and A. Caglio. 2008. Controlling Collaboration between Firms: The Control of Collaboration across Organizational Boundaries. Chapter 4. Boston, MA: CIMA Publishing.

Drew, 2012, Managing cybersecurity risks, Journal of Accountancy, 214, 44

Eisenhardt, 1985, Control: Organizational and economic approaches, Management Science, 31, 134, 10.1287/mnsc.31.2.134

Eisenhauer, M. P. 2005. Privacy and Security Law Issues in Offshore Outsourcing Transactions. Available at: http://usjobsourcing.com/legal_corner/pdf/Outsourcing_Privacy.pdf

European Union (EU). 1995. Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the Protection of Individuals with Regard to the Processing of Personal Data and on the Free Movement of Such Data. Available at: http://www.eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:31995L0046:EN:HTML

Fitoussi, 2012, IT outsourcing contracts and performance measurement, Information Systems Research, 23, 129, 10.1287/isre.1100.0310

Gabbioneta, 2013, The influence of the institutional context on corporate illegality, Accounting, Organizations and Society, 38, 484, 10.1016/j.aos.2012.09.002

Gefen, 2008, Is the world really flat? A look at offshoring at an online programming marketplace, MIS Quarterly, 32, 367, 10.2307/25148844

Gewald, 2009, Risks and benefits of business process outsourcing: A study of transaction services in the German banking industry, Information & Management, 46, 249, 10.1016/j.im.2009.03.002

Gilbert, 1993, Issues to consider before outsourcing, The National Law Journal, 16, 7

Gilbertson, 2005, A vision for valuation, Journal of Property Investment and Finance, 23, 123, 10.1108/14635780510699998

Goo, 2009, The role of service level agreements in relational management of information technology outsourcing: An empirical study, MIS Quarterly, 33, 119, 10.2307/20650281

Gopal, 2008, On vendor preferences for contract types in offshore software projects: The case of fixed price versus time and materials contracts, Information Systems Research, 19, 202, 10.1287/isre.1070.0162

Griffith, E. E. 2014. How Do Auditors Use Valuations Specialists When Auditing Fair Values?Working paper, The University of Georgia.

Griffith, 2014, Audits of complex estimates as verification of management numbers: How institutional pressures shape practice, Contemporary Accounting Research

Griffith, E. E., J. S. Hammersley, K. Kadous, and D. Young. 2014. Auditor Mindsets and Audits of Complex Estimates. Working paper, The University of Georgia.

Grossman, 2005, Outsourcing in a global economy, Review of Economic Studies, 72, 135, 10.1111/0034-6527.00327

Grover, 1994, An evaluation of the impact of corporate strategy and the role of information technology on IS functional outsourcing, European Journal of Information Systems, 3, 179, 10.1057/ejis.1994.19

Hahn, 2009, The evolution of risk in information systems offshoring: The impact of home-country risk, firm learning, and competitive dynamics, MIS Quarterly, 33, 597, 10.2307/20650312

Håkansson, 2004, Accounting and network coordination, Accounting, Organizations and Society, 29, 51, 10.1016/S0361-3682(02)00058-2

Hall, 2005, Financial performance, CEO compensation, and large-scale information technology outsourcing decisions, Journal of Management Information Systems, 22, 193, 10.1080/07421222.2003.11045838

Han, 2013, Information technology outsourcing and non-IT operating costs: An empirical investigation, MIS Quarterly, 37, 315, 10.25300/MISQ/2013/37.1.14

Hancox, 2000, IT outsourcing: Frameworks for conceptualizing practice and perception, Information Systems Journal, 10, 217, 10.1046/j.1365-2575.2000.00082.x

Hillman, 2003, Boards of directors and firm performance: Integrating agency and resource dependence perspectives, The Academy of Management Review, 28, 383, 10.5465/amr.2003.10196729

Hirschheim, R., and J. Dibbern. 2009. Outsourcing in a Global Economy: Traditional Information Technology Outsourcing, Offshore Outsourcing, and Business Process Outsourcing. Berlin, Germany: Springer.

Hu, 1997, Diffusion of information systems outsourcing: A reevaluation of influence sources, Information Systems Research, 8, 288, 10.1287/isre.8.3.288

Internal Revenue Service (IRS). 2011. Outsourcing Payroll Duties. Available at: http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Outsourcing-Payroll-Duties

International Association of Outsourcing Professionals (IAOP). 2010. 2011 Trends Forecast Shows Industry Redefined: Greater Political Backing for Outsourcing Among Top 10 Predictions. Available at: http://www.finance.yahoo.com/news/International-Association-of-iw-3819268013.html?x=0&.v=1

International Auditing and Assurance Standards Board (IAASB). 2009. Assurance Reports on Controls at a Service Organization. International Standard on Assurance Engagement (ISAE) No. 3402. Available at: http://www.ifac.org/sites/default/files/downloads/b014-2010-iaasb-handbook-isae-3402.pdf

International Data Corporation (IDC). 2013a. Worldwide and U.S. Business Process Outsourcing Services 2013–2017 Forecast: Time for Customers to Reap the Emerging Benefits of Transformative and Agile BPO Services. Available at: http://www.idc.com/getdoc.jsp?containerId=240860

International Data Corporation (IDC). 2013b. Worldwide and U.S. Business Process Outsourcing Services 2012–2017 Forecast by Vertical and Company Size. Available at: http://www.idc.com/getdoc.jsp?containerId=240861

Iyengar, 2011, Global BPO Market to Reach Revenues of $93.4 Billion

Jay, J. 2009. Pricing and Valuation Services: The Search for Transparency. Available at: http://www.aitegroup.com/report/pricing-and-valuation-services-search-transparency

Jayatilaka, 2003, Determinants of ASP choice: An integrated perspective, European Journal of Information Systems, 12, 210, 10.1057/palgrave.ejis.3000466

Jensen, 1976, Theory of the firm: Managerial behavior, agency costs, and ownership structure, Journal of Financial Economics, 3, 305, 10.1016/0304-405X(76)90026-X

Jordan, 2012, Enabling control and the problem of incomplete performance indicators, Accounting, Organizations and Society, 37, 544, 10.1016/j.aos.2012.08.002

Jurison, 1995, The role of risk and return in information technology outsourcing decisions, Journal of Information Technology, 10, 239, 10.1177/026839629501000404

Kajüter, 2005, Open-book accounting in networks: Potential achievements and reasons for failures, Management Accounting Research, 16, 179, 10.1016/j.mar.2005.01.003

Kern, 2002, Norm development in outsourcing relationships, Journal of Information Technology, 17, 33, 10.1080/02683960210137174

King, 2008, Information systems offshoring: Research status and issues, MIS Quarterly, 32, 205, 10.2307/25148838

Kinney, 2001, Accounting scholarship: What is uniquely ours?, The Accounting Review, 76, 275, 10.2308/accr.2001.76.2.275

Kishore, 2004, Determinants of sourcing during technology growth and maturity: An empirical study of e-commerce sourcing, Journal of Management Information Systems, 21, 47, 10.1080/07421222.2004.11045810

Lacity, 2009, Outsourcing research: Toward more informed practice, Information Systems and Outsourcing: Studies in Theory and Practice, 3, 10.1057/9780230594838_1

Langfield-Smith, 2003, Management control systems and trust in outsourcing relationships, Management Accounting Research, 14, 281, 10.1016/S1044-5005(03)00046-5

Lei, 1995, Strategic restructuring and outsourcing: The effect of mergers and acquisitions and LBOs on building firm skills and capabilities, Journal of Management, 21, 835, 10.1177/014920639502100502

Leonardi, 2008, Transformational technologies and the creation of new work practices: Making implicit knowledge explicit in task-based offshoring, MIS Quarterly, 32, 411, 10.2307/25148846

Levina, 2008, Innovating or doing as told? Status differences and overlapping boundaries in offshore collaboration, MIS Quarterly, 32, 307, 10.2307/25148842

Levy, 2005, Offshoring in the new global political economy, Journal of Management Studies, 42, 685, 10.1111/j.1467-6486.2005.00514.x

Loebbecke, 2006, What drives net-sourcing decisions? An empirical analysis, European Journal of Information Systems, 15, 415, 10.1057/palgrave.ejis.3000621

Loh, 1992, Determinants of information technology outsourcing: A cross-sectional analysis, Journal of Management Information Systems, 9, 7, 10.1080/07421222.1992.11517945

Loh, 1992, Diffusion of information technology outsourcing: Influence sources and the Kodak effect, Information Systems Research, 3, 334, 10.1287/isre.3.4.334

Lohr, 2011, Amazon's trouble raises cloud computing doubts, The New York Times

Lounsbu, 2008, Institutional rationality and practice variation: New directions in the institutional analysis of practice, Accounting, Organizations and Society, 33, 349, 10.1016/j.aos.2007.04.001

Mahoney, 1992, The resource-based view within the conversation of strategic management, Strategic Management Journal, 15, 363, 10.1002/smj.4250130505

Makadok, 2001, Toward a synthesis of the resource-based view and dynamic-capability views of rent creation, Strategic Management Journal, 22, 387, 10.1002/smj.158

Malmi, 1999, Activity-based costing diffusion across organizations: An exploratory empirical analysis of Finnish firms, Accounting, Organizations and Society, 24, 649, 10.1016/S0361-3682(99)00011-2

Mani, 2010, An empirical analysis of the impact of information capabilities design on business process outsourcing performance, MIS Quarterly, 34, 39, 10.2307/20721414

McDaniel, 1987, Marketing strategy implications of the Miles and Snow strategic typology, The Journal of Marketing, 51, 19, 10.1177/002224298705100403

McLellan, 1995, Financial and strategic motivations behind IS outsourcing, Journal of Information Technology, 10, 299, 10.1177/026839629501000409

Medcof, 1997, Why too many alliances end in divorce, Long Range Planning, 30, 718, 10.1016/S0024-6301(97)00050-2

Merchant, K. A., and W. A. Van der Stede. 2007. Management Control System: Performance Measurement, Evaluation, and Incentives. 2nd edition. Harlow, U.K.: Prentice Hall.

Metters, 2008, A typology of offshoring and outsourcing in electronically transmitted services, Journal of Operations Management, 26, 198, 10.1016/j.jom.2007.02.004

Michell, 1997, The IT outsourcing marketplace: Vendors and their selection, Journal of Information Technology, 12, 223, 10.1177/026839629701200306

Miles, R. E., and C. Snow. 1978. Organizational Strategy, Structure and Process. New York, NY: McGraw Hill.

Miranda, 2006, Professionalism versus political contexts: Institutional mitigation and the transaction cost heuristic in information systems outsourcing, MIS Quarterly, 30, 725, 10.2307/25148747

Morrison & Foerster LLP. 2013. Global Sourcing Trends in 2013. Available at: www.mofo.com/files/Uploads/Images/130501-Global-Sourcing-Trends.pdf

Organisation for Economic Co-Operation and Development (OECD). 1980. OECD Guidelines on the Protection of Privacy and Transborder Flows of Personal Data: Background. Available at: http://www.oecd.org/internet/ieconomy/oecdguidelinesontheprotectionofprivacyandtransborderflowsofpersonaldata.htm

Ouchi, 1979, A conceptual framework for the design of organizational control mechanisms, Management Science, 25, 833, 10.1287/mnsc.25.9.833

Palmrose, 2004, The circumstances and legal consequences of non-GAAP reporting: Evidence from restatements, Contemporary Accounting Research, 21, 139, 10.1506/WBF9-Y69X-L4DX-JMV1

Palmrose, 2004, Determinants of market reactions to restatement announcements, Journal of Accounting & Economics, 37, 59, 10.1016/j.jacceco.2003.06.003

Penrose, E. T. 1959. The Theory of the Growth of the Firm. New York, NY: John Wiley & Sons.

Pfeffer, J., and G. R. Salancik. 1978. The External Control of Organizations: a Resource Dependence Perspective. New York, NY: Harper & Row.

Porter, 1979, How competitive forces shape strategy, Harvard Business Review, 57, 137

Porter, 1991, Toward a dynamic theory of strategy, Strategic Management Journal, 12, 95, 10.1002/smj.4250121008

Porter, 2008, The five competitive forces that shape strategy, Harvard Business Review, 86, 79

Protiviti. 2009. Managing Outsourcing and Offshoring Risk. Available at: http://www.knowledgeleader.com/KnowledgeLeader/Content.nsf/Web+Content/NLTheBulletin8V3!OpenDocument

Public Company Accounting Oversight Board (PCAOB). 2002. Service Organizations. AU Section 324. Available at: http://www.pcaobus.org/Standards/Auditing/Pages/AU324.aspx

Public Company Accounting Oversight Board (PCAOB). 2012. Report on 2011 Inspection of Deloitte & Touche LLP. Available at: http://www.pcaobus.org/Inspections/Reports/Documents/2012_Deloitte_Touche%20LLP.pdf

Ramasubbu, 2008, Work dispersion, process-based learning, and offshore software development performance, MIS Quarterly, 32, 437, 10.2307/25148847

Reynolds, P. 2012. Top 5 Things to Know about Record-Setting Outsourcing Activity in 2011. Available at: http://www.isg-one.com/web/Top5/archive/120314.asp

Rogers, E. M. 1962. Diffusion of Innovations. New York, NY: Free Press.

Rowe, 2012, Hardening soft accounting information: Games for planning organizational change, Accounting, Organizations and Society, 37, 260, 10.1016/j.aos.2012.02.003

Sartorius, 2005, The boundaries of the firm: Why do sugar producers outsource sugarcane production?, Management Accounting Research, 16, 81, 10.1016/j.mar.2004.10.001

Sedatole, 2012, The use of management control mechanisms to mitigate moral hazard in the decision to outsource, Journal of Accounting Research, 50, 553, 10.1111/j.1475-679X.2012.00440.x

Smith, 2005, Organizational change, outsourcing, and the impact on management accounting, British Accounting Review, 37, 415, 10.1016/j.bar.2005.07.004

Smith, 1998, Information systems outsourcing: A study of pre-event firm characteristics, Journal of Management Information Systems, 15, 61, 10.1080/07421222.1998.11518209

Sobol, 1995, Domestic and global outsourcing practices of America's most effective IS users, Journal of Information Technology, 10, 269, 10.1177/026839629501000407

Sonnenberg, 1992, Partnering: Entering the age of cooperation, Journal of Business Strategy, 13, 49, 10.1108/eb039494

Speklé, 2001, Explaining management control structure variety: A transaction cost economics perspective, Accounting, Organizations and Society, 26, 419, 10.1016/S0361-3682(00)00041-6

Stratman, 2008, Facilitating offshoring with enterprise technologies: Reducing operational friction in the governance and production of services, Journal of Operations Management, 26, 275, 10.1016/j.jom.2007.02.006

Subramaniam, 2004, Outsourcing internal audit services: An empirical study on Queensland public-sector entities, Australian Accounting Review, 14, 86, 10.1111/j.1835-2561.2004.tb00245.x

Susarla, 2010, Contractual provisions to mitigate holdup: Evidence from information technology outsourcing, Information Systems Research, 21, 37, 10.1287/isre.1080.0204

Tanriverdi, 2007, The choice of sourcing mechanisms for business processes, Information Systems Research, 18, 280, 10.1287/isre.1070.0129

Teng, 2008, Governance structure choice in strategic alliances: The roles of alliance objectives, alliance management experience, and international partners, Management Decision, 46, 725, 10.1108/00251740810873482

Tiwana, 2007, A comparison of transaction cost, agency, and knowledge-based predictors of IT outsourcing decisions: A U.S.-Japan cross-cultural field study, Journal of Management Information Systems, 24, 259, 10.2753/MIS0742-1222240108

Tsang, 1999, Replication and theory development in organizational science: A critical realist perspective, Academy of Management Review, 24, 759, 10.2307/259353

van der Meer-Kooistra, 2000, Management control of interfirm transactional relationships: The case of industrial renovation and maintenance, Accounting, Organizations and Society, 25, 51, 10.1016/S0361-3682(99)00021-5

Vélez, 2008, Management control systems as inter-organizational trust builders in evolving relationships: Evidence from a longitudinal case study, Accounting, Organizations and Society, 33, 968, 10.1016/j.aos.2008.02.006

Vlaar, 2008, Co-creating understanding and value in distributed work: How members of onsite and offshore vendor teams give, make, demand, and break sense, MIS Quarterly, 32, 227, 10.2307/25148839

Vosselman, 2009, Accounting for control and trust building in interfirm transactional relationships, Accounting, Organizations and Society, 34, 267, 10.1016/j.aos.2008.04.002

Wernerfelt, 1984, A resource-based view of the firm, Strategic Management Journal, 5, 171, 10.1002/smj.4250050207

Widener, 1999, Management control systems and boundaries of the firm: Why do firms outsource internal auditing activities?, Journal of Management Accounting Research, 11, 45

Willcocks, 1999, IT outsourcing in insurance services: Risk, creative contracting, and business advantage, Information Systems Journal, 9, 163, 10.1046/j.1365-2575.1999.00061.x

Williamson, 1971, The vertical integration of production: Market failure considerations, American Economic Review, 61, 112

Williamson, 1979, Transaction-cost economics: The governance of contractual relations, Journal of Law and Economics, 22, 233, 10.1086/466942

Williamson, 1981, The economics of organization: The transaction cost approach, American Journal of Sociology, 87, 548, 10.1086/227496

Williamson, 1996, Transaction cost economics and the Carnegie connection, Journal of Economic Behavior and Organization, 31, 149, 10.1016/S0167-2681(96)00898-0

Williamson, 2002, The theory of the firm as governance structure: From choice to contract, Journal of Economic Perspectives, 16, 171, 10.1257/089533002760278776

Wu, 2013, IT implementation contract design: Analytical and experimental investigation of IT value, learning, and contract structure, Information Systems Research, 24, 787, 10.1287/isre.1120.0448

Youngdahl, 2008, Offshoring knowledge and service work: A conceptual model and research agenda, Journal of Operations Management, 26, 212, 10.1016/j.jom.2007.02.007