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Title: The impact of different outsourcing strategies on the (formal) interfirm MCS: a longitudinal case-study in the facilities services sector
Authors: Stouthuysen, Kristof ×
Roodhooft, Filip #
Issue Date: Apr-2008
Conference: Doctoral colloquium EAA edition:24 location:Noordwijk, the Netherlands date:19-22 April 2008
Abstract: Outsourcing has become popular in management (accounting) literature. The way in which it is implemented,
however, differs from one organization to another and makes our understanding of the concept very difficult. In
this paper we apply Transaction Cost Economics (TCE) and Resource Based View (RBV) to develop a
framework within which services outsourcing decisions can be examined. In a next phase, we extend this
framework with a typology of interfirm management control systems (MCS) that considers the role interfirm
MCS can play given a particular outsourcing strategy. The explanatory power of the framework is assessed by a
longitudinal case-study (1998-2007) of a buyer’s outsourcing strategy with regard to its (total) facilities
management (FM). We find indeed evidence that changes and different accents in the outsourcing strategy are an
important determinant in the shaping of interfirm MCS. Next to this, we also see that learning how to cont(r)act
is an important driver in (re)defining interfirm MCS. Depending on the availability of previous contractual
knowledge, this learning appears to have been intra- or interfirm.
Publication status: published
KU Leuven publication type: IMa
Appears in Collections:Research Center Accountancy, Leuven
× corresponding author
# (joint) last author

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