التقييم المحاسبي لاثر قرار الاعتماد على مصادر خارجية على اداء المنظمات "دراسة تطبيقية"

نوع المستند : المقالة الأصلية

المؤلفون

کلية التجارة - جامعة المنصورة

المستخلص

The current study aims to examine the implication of outsourcing decision on the performance of organizations, from an accounting perspective represented in proposing A Balanced score card approach as one of the modern methods in the field of measuring and evaluating performance . By application to Hegazy Companies Group for Auto feeding industries , which has taken the outsourcing decision in one of its production activities in 2012 , and by depending on the data collection through questionnaires which were distributed to 30 of managers and supervisors in various sections of the company , results showed positive impact of outsourcing decision on aspects of organization’s performance based on balanced scorecard ; financial, customers , internal operating processes , learning and growth , and environmental .

الكلمات الرئيسية

الموضوعات الرئيسية


* Books:
(1) Bharat Vagadia, “ Strategic Outsourcing- The Alchemy to Business transformation in a globally converged world “,Springer-verlag Berlin Heidelberg ,2012 .
* Peridicals:
(1) Alaa M. Ghalayini and James S. Noble,” The changing basis of performance measurement” , International Journal of Operations & Production Management, Vol. 16 No. 8 1996, pp. 63-80.
(2) Anders Isaksson and Björn Lantz,” Outsourcing strategies and their impact on financial performance in small manufacturing firms in sweden”, International Journal of Business and Finance Research,Vol. 9, No. 4, 2015, pp. 11-20
(3) Bin Jiang , Gregory V. Frazier and Edmund L. Prater, "Outsourcing effects on firms’ operational performance :an empirical study", International Journal of Operations & Production Management, Vol. 26, No. 12, 2006, pp. 1280-1300.
(4) Bin Jiang and Amer Qureshi ,” Research on outsourcing results:current literature and future opportunities”, Management Decision,Vol. 44 No. 1, 2006, pp. 44-55.
(5) Bin Jiang, James A. Belohlav and Scott T. Young ,” Outsourcing impact on manufacturing firms’ value: Evidence from Japan”, Journal of Operations Management , vol. 25 , 2007, P.p 885–900.
(6) Gero Weimer & Stefan Seuting,”Information needs in the Outsourcing lifecycle”, Industerial Management & Data Systems, Vol.108,No.1,2008,Pp.107-121.
(7) Holger G¨org & Aoife Hanley,” International outsourcing and productivity: evidence from the Irish electronics industry”, North American Journal of Economics and Finance,vol.16 ,2005,P.p 255–269
(8) James R.Kores & Soumen Ghosh,” Outsourcing congruence with competitive priorities: impact on Supply chain and Firm performance”, Journal of operations management,Vol.28,2010,P.p124-143.
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(9) K. Matthew Gilley & Abdul Rasheed , “Making More by Doing Less: An Analysis of Outsourcing and its Effects on Firm Performance”, Journal of Management , Vol. 26, No. 4, 2000,pp. 763–790.
(10) Lars Bengtsson, Robin von Haartman and Mandar Dabhilkar,” Low-Cost versus Innovation: Contrasting Outsourcing and Integration Strategies in Manufacturing, Creativity and Innovation Management, Vol. 18,2009, pp. 35–47.
(11) Masaaki Kotabe, Michael J.Mol, "Outsourcing and financial performance :A negative curvilinear effects ", Journal of Purchasing & Supply Management, 15, 2009,pp. 205–213.
(12) Monica Belcourt, “Outsourcing-The benefits and the risks”,Human Resource Management Review,Vol.16,2006,P.p269-279.
(13) Peter Broedner, Steffen Kinkel and Gunter Lay, “Productivity Effects of Outsourcing – New evidence on the strategic
importance of vertical integration decisions”, International Journal of Operations & Production Management ,vol. 29 , No. 2 ,2009, pp. 127-149
(14) Somnath Lahiri , “Does Outsourcing Really Improve Firm Performance? Empirical Evidence and Research Agenda”, International Journal of Management Reviews, Vol. 00,2015, 1–35
(15)Tamer Bolat & Ozgur Yilmaz,” The relationship between outsourcing and organizational performance,Is it myth or reality for the hotel sector?”, International Journal of Contemporary Hospitality Management,Vol.21,No.1,2009,Pp.7-23.
* Thesises & Dissertations:
(1) Selnur Guzel ,”Strategic Outsourcing and its impact on Firm Performance “,Phd Dissertation,2008,Marmara universitei.
(2) Stefanie rau,”Outsourcing: success or failure-the role of transaction characteristics and management control”,Master Thesis, Faculty of Economics & Business Administration, Universiteit Maastricht, August,2007.
(3) Woongtae chung ,” Outsourcing, Firm Performance and Market Exit”, PHD Dissertation, Faculty of the Graduate School of the University of Colorado-Department of Economics, 2007.