EVERAERT, P.; SARENS, G.; ROMMEL, J. - Faculteit Economie en Bedrijfskunde, Universiteit Gent - 2006
paper investigates whether the sourcing strategy is related to firm size, industry and familiarity with outsourcing of other … outsourcing in each of the six accounting tasks, we used the framework of Lacity and Willcocks (1998) and made a distinction among … total insourcing (less than 20 per cent of the task is done by the external accountant), selective outsourcing (between 20 …