多期外包安排中作为退出壁垒的控制机制

Controls as Exit Barriers in Multiperiod Outsourcing Arrangements

Accounting Review · 2011
被引 31
人大 A+FT50UTD24ABS 4*

中文导读

研究初始控制选择如何影响外包企业更换供应商的难易程度,发现基于信任的控制会增加转换难度,而基于市场的控制则更易更换。

Abstract

ABSTRACT This study explores how initial control choice influences the ease with which outsourcing firms switch suppliers. We recognize that firms invest in controls to manage collaborative relationships, and argue that these investments generate switching costs, namely, opportunity and reinvestment costs. We collect data on outsourcing transactions by conducting semi-structured interviews across multiple field sites. Observed patterns across 53 cases show that firms with trust-based controls experience the most difficulty in switching suppliers, whereas firms with market-based controls experience the greatest ease. Firms with bureaucratic-based and hybrid controls generally lie between these extremes. Furthermore, in nearly 50 percent of our sample (25 cases), respondents indicate that the switching costs associated with control choices increase the difficulty of switching suppliers. We also find evidence that the magnitude and nature of switching costs vary with the types of controls chosen. Data Availability: Data used in this study cannot be made public due to confidentiality agreements with participating firms.

外包控制转换成本供应商切换控制类型