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The Strathprints institutional repository is a digital archive of University of Strathclyde research outputs.

Strathprints serves world leading Open Access research by the University of Strathclyde, including research by the Strathclyde Institute of Pharmacy and Biomedical Sciences (SIPBS), where research centres such as the Industrial Biotechnology Innovation Centre (IBioIC), the Cancer Research UK Formulation Unit, SeaBioTech and the Centre for Biophotonics are based.

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Accounting for new organisational forms : the case of subcontracting and outsourcing

Ezzamel, Mahmoud and Morris, Jonathan and Smith, Julia A. (2006) Accounting for new organisational forms : the case of subcontracting and outsourcing. [Report]

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Abstract

New organisational forms are brought about by globalisation and developments in technology, and are generally flatter, leaner, less hierarchical and more flexible than the traditional bureaucratic forms. This move has been spurred by the growth in subcontracting and outsourcing by organisations in order to focus on their core activities. This research executive summary identifies key questions which assess the use of new organisational forms in contemporary UK business, and its consequent implications for management accounting.