Journal article
The Influence of Institutional Constraints on Outsourcing
Journal of accounting research, Vol.48(4), pp.767-794
09/2010
DOI: 10.1111/j.1475-679X.2010.00381.x
Abstract
Drawing on transaction cost economics and institutional theory we argue that the effects of institutional constraints on the transaction costs of outsourcing vary systematically with the type of service outsourced and the ownership structure of the outsourcing firm. Using data from hospitals, we demonstrate that these effects lead to a higher extent of outsourcing of nonclinical compared to clinical services, and larger outsourcing response of nonclinical services to cost pressures from managed care. Further, the effects of ownership structure and associated governance mechanisms on institutional constraints are reflected in the empirical results as cross-sectional variations in the extent to which outsourcing is invoked as a response to cost pressures by hospitals of different ownership.
Details
- Title: Subtitle
- The Influence of Institutional Constraints on Outsourcing
- Creators
- Ramji Balakrishnan - University of IowaLeslie Eldenburg - University of ArizonaRanjani Krishnan - Michigan State UniversityNaomi Soderstrom - University of Colorado System
- Resource Type
- Journal article
- Publication Details
- Journal of accounting research, Vol.48(4), pp.767-794
- DOI
- 10.1111/j.1475-679X.2010.00381.x
- ISSN
- 0021-8456
- eISSN
- 1475-679X
- Publisher
- Wiley
- Number of pages
- 28
- Language
- English
- Date published
- 09/2010
- Academic Unit
- Accounting
- Record Identifier
- 9984380459502771
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