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Jun 2010

Accounting for new organisational forms: the case of subcontracting and outsourcing

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 report identifies key questions which assess the use of new organisational forms in contemporary UK business, and its consequent implications for management accounting.

An increase in outsourcing led to modifications in the budgeting process, with new techniques and measurements developed in order to cope with the new requirements it imposed.

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Accounting for new organisational forms: the case of subcontracting and outsourcing