有全文，只不过是HTML的，所以我把它copy到了word

Culture and Organizational Learning.pdf

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Organisational change, outsourcing and the impact
on management accounting
Julia A. Smith*, Jonathan Morris, Mahmoud Ezzamel
Cardiff Business School, Cardiff University, Aberconway Building, Colum Drive, Cardiff CF10 3EU, UK
Received 19 February 2004; revised 4 July 2005; accepted 6 July 2005

Abstract
New empirical evidence is presented on organisational change, outsourcing and the impact on
management accounting in three types of organisations: private sector companies, the National
Health Service and Local Authorities. Spearman rank correlations are used to examine three
propositions: that (i) change in organisational form exists and may be related to an increased use of
outsourcing or subcontracting; (ii) outsourcing is expected to improve organisational flexibility
and/or the service of an activity, to lead to cost savings, or to allow the organisation to focus more
clearly on its core business; and (iii) outsourcing promotes change in management accounting.
Statistical support is found for each of our three propositions. This is further supported by reference
to three illustrative case studies. Overall, we conclude that organisational change, as effected by the
use of outsourcing, is related to specific changes in the organisations’ management accounting
systems.
Keywords: Organisational change; Outsourcing; Management accounting; Nonparametric correlation

1# 3nimble

1、Culture and Organizational Learning

非常感谢你的热心帮助！ 10# cici林