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Open Access research that challenges the mind...

The Strathprints institutional repository is a digital archive of University of Strathclyde research outputs. Strathprints provides access to thousands of Open Access research papers by University of Strathclyde researchers, including those from the School of Psychological Sciences & Health - but also papers by researchers based within the Faculties of Science, Engineering, Humanities & Social Sciences, and from the Strathclyde Business School.

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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.