业务流程外包的概念化分析

从劳动分工和迂回生产经济性的角度指出,将一个产品的生产分解为多个业务流程的原因在于流程种类数经济.然后,构建了企业资源、业务流程、产成品、顾客价值之间相互关系的概念模型,探讨了业务流程外包的特征及其同实物产品和知识产品外包之间的区别.最后,从组织成本与交易成本之间的权衡、流程规模经济的不平衡性、核心能力的难以仿制分析了业务流程外包的经济合理性.     

Breaking the outsourcing path: Backsourcing process and outsourcing lock-in

The objective of this paper is to develop research on backsourcing, which consists in recalling outsourced activities back in-house. We focus on the processes that firms follow to backsource these activities, particularly when they are locked into outsourcing. We refer to path dependence and path creation concepts to conduct this research. Using a case study methodology, we analyze the process related to the backsourcing of information technology activities in a telecommunications company. This paper highlights the negative effects of the need to control outsourced activities as it maintains outsourcing lock-in. Organizational crises and the perception of backsourcing as a success are two elements that enable significant mindful deviations from outsourcing practices and the development of a backsourcing path. The decision to backsource and its implementation can be facilitated by past successful integration experiences, internal productive capabilities, and capabilities to control activities. Changes in power relations within the firm can sustain the development of a backsourcing path. Our research contributes to research on organizational path breaking by studying the backsourcing process as an outsourcing path breaker. This paper complements studies on organizational practices such as outsourcing and backsourcing and their interplay.     

BOCOG's outsourcing contracts: The vendor's perspective

To date, most research on outsourcing is modeled from the client's perspective. In this paper, we approach the Beijing Organizing Committee for the Games of the XXIX Olympiad (BOCOG) outsourcing contracts from the vendors’ perspective. Since a vendor always has the option to accept or not accept an outsourcing contract, we use the theory of options to analyze the vendor's decision making, i.e., the trigger point, which coincides with the optimal profit level, of the vendor's decision to pursue an outsourcing contract. Numerical examples are presented to demonstrate the model and its potential benefits for vendors’ decision making.     

Logistics and procurement outsourcing in the healthcare sector: A comparative analysis

As outsourcing ventures become more complex, opportunities for synergies and efficiencies increase, but also create longer and more fragmented supply chains which could have disastrous consequences, particularly in a healthcare context. This study investigates the implications of outsourcing on healthcare supply chains by comparing two alternatives: outsourcing from public-to-private and outsourcing from public-to-public. A conceptual framework, adapted from previous literature, has been employed to provide a comprehensive overview of the phenomenon and consider the implications of logistics and procurement outsourcing on the healthcare supply chain structure and performance. The study presents a European cross-country comparison, analysing both the National Health Service (NHS) outsourcing in England (public-to-private outsourcing) and the Regional Health Service (RHS) outsourcing in the Tuscany region (Italy) (public-to-public outsourcing). Specificities and commonalities of the two outsourcing experiences provide suggestions for managers and policy-makers and enhance the current knowledge of outsourcing in the public healthcare sector.     

The performance appraisal process: a model and some testable propositions.

A literature-based model of the determinants of the accuracy of performance ratings is presented. The model indicates that the major determinants of accuracy are: (a) rater motivation; (b) rater ability; and (c) availability of appropriate judgmental norms. Several propositions and suggestions for further research are derived from the components of the model.     

Positioning terrorism in management and marketing: Research propositions

Terrorism poses both direct and indirect threats to the operations of the firm. It represents a market imperfection that increases transaction costs and creates barriers to the free flow of goods, affecting potential gains that would occur in the presence of unhindered exchange. Terrorism reflects the risk or actual encounter of violent acts, whose goal is to engender fear, coercion, or intimidation. We investigate terrorism and its association with marketing strategy and operations. Key concepts on terrorism are reviewed and a collection of propositions is offered. We highlight the pivotal roles of sourcing, production, distribution, pricing, communications, and general business strategy as functions influenced by, or capable of influencing, terrorism. Lastly, we offer managerial implications, as well as directions and guidelines for future research.     

Impacts of institutional pressures and the strength of market supporting institutions in the host country on the ownership strategy of multinational enterprises: theoretical discussion and propositions

The ownership strategy of multinational enterprises (MNEs) i.e. the choice between wholly owned subsidiary (WOS) or international joint venture (IJV) is an extensively studied topic in international business studies. Many past studies concentrated on transactional, economic, location attraction, resource seeking and learning rationales for the ownership strategy of MNEs. However, it is important to note that MNEs enter a new institutional environment also when they enter new international markets. Therefore, the ownership strategy of MNEs is also influenced by the external as well as internal institutions. This paper attempts to address the impacts of different institutional pressures on ownership strategy of MNEs using the arguments from institutional theory. The paper also includes discussion about the strength of market supporting institutions in the host country and its impacts on the ownership strategy of MNEs. On the basis of the theoretical discussion, several propositions are developed in this paper. These propositions relate the ownership strategy of MNEs with the impacts of internal and external institutional pressures on it. It is also proposed to consider the impact of strength of market supporting institutions in the host country on the ownership strategy specifically. When the host country has well developed institutions supporting market conforming values, they can moderate the impacts of coercive and normative pressures from external institutions on the MNEs.     

需求不确定性下IT服务外包合同设计与分析

IT服务业务环境和技术环境的不确定性往往会引起服务需求的不确定性.针对IT服务外包中的需求不确定性问题,运用委托代理理论设计了不同需求环境下的合同,比较分析了固定价格合同、时间材料合同和收益共享合同的系统收益.研究表明:在需求确定的情形下,3种合同的系统收益水平是无差异的,都可达到整合供应链下的系统最优收益水平;在需求不确定的情形下,固定价格合同无法达到整合供应链下的系统最优收益水平,而其它合同形式可以达到,并且其它合同与固定价格合同的系统收益之差随着需求不确定性的增大而增大.最后,通过对需求为连续分布和离散分布时的算例分析,验证并拓展了相关结论.     

Performance management of suppliers in outsourcing project: case analysis from the financial services industry

This study investigates the characteristics of an effective performance management framework for outsourcing projects in a UK-based financial services organisation and how this may contribute to the success of the outsourcing arrangement. The analysis draws on outsourcing and performance management theory, and uses both primary and secondary data. Valuable information was found on objective setting, performance measurement and performance improvement in the outsourcing project. An adapted version of the Balanced Scorecard, termed a Logic Scorecard, is suggested as a measurement tool; a service credit system and a continuous improvement schedule used to enhance supplier performance. The performance management framework, which is one of the pillars of the supply chain operations reference (SCOR) model, was developed, and provides practitioners with step-by-step guidance for the implementation of performance management in outsourcing projects. This combines both suggestions for performance management before and after the outsourcing decision, thus considering the entire outsourcing lifecycle. The proposed 10-step framework for outsourcing not only incorporates strategic propositions but also shows its implementation at an operational level.     

The impact of corporate outsourcing on company value

Companies worldwide are expanding their use of outsourcing for services and products. This article appraises what is known about the impact of outsourcing on company value, and the emergent picture is not an unblemished one. Company managers frequently complain about the downsides, some companies have retrieved what they had sourced out, failures can be seen here and there, and the long-term potential consequences of outsourcing too much are yet to be seen. Still, the weight of the research evidence indicates that, when well designed and well managed, outsourcing reduces operating cost, enhances competitive strategy, and enlarges shareholder value.     

When outsourcing fragments: customer creativity and technological transmutations

One of the most fundamental decisions made in firms is about what functions or activities the firm should perform within its own hierarchy, and which of these it should rely on the market to perform. Outsourcing is ‘an agreement in which one company contracts out a part of their existing internal activity to another company’. However, this article contends that outsourcing has changed, and is changing in ways that make the application of neat, legal and technically correct definitions hard to use, and even harder to apply in strategy. Under the new outsourcing paradigm, technology is not a passive ‘substance’, rather it is an active ‘force’. We aim to look at the ways in which technologies are re-shaped and transmuted by consumers. Through this analysis, we add the consumer activity to the conventional definition of outsourcing. We focus on one of the most highly anticipated and influential new products of 2007 – the Apple iPhone.     

International outsourcing of services: A partnership model

The business landscape is currently witnessing widespread migration of service functions from developed nations like the U.S to several foreign destinations as India, China, Ireland, Philippines etc. This happens as more and more firms engage in international outsourcing of services (IOS) to survive in today's highly competitive business environment. Despite increase in IOS, the nature of partnerships involved between clients and their overseas providers have not received adequate attention in the scholarly literature. In this paper, we develop a conceptual model that explains three possible types of IOS partnership. We discuss how these partnerships vary in the way they are conceived and implemented. Propositions are offered after elaborating on each type of partnership. We conclude by discussing the academic and practical implications of our model.     

The effect of supplier development on outsourcing performance: the mediating roles of opportunism and flexibility

Abstract

In this increasingly competitive business environment, firms utilise outsourcing as a strategic tool to leverage globally dispersed resources so that they may focus on their core competencies and improve efficiency. The more firms rely on outsourcing, the more they depend on their suppliers, and the more important it is to manage and develop suppliers in order to achieve and maximise the benefits of outsourcing. This paper explores the impact of supplier development on outsourcing performance. Structural equation modelling was used to analyse data collected from 213 manufacturing firms in China. The results indicate that supplier development has a strong direct positive impact on outsourcing performance, and that supplier development also leads to enhanced outsourcing performance through reducing outsourcing opportunism risk and improving outsourcing flexibility. In addition to making a contribution to current theories of outsourcing, our findings also provide outsourcing managers with practical understanding and insights about the role of supplier development in enhancing outsourcing performance.     

The relationship between training outsourcing and employee commitment to organization

In many countries, the human resource practice of training outsourcing has emerged as one of the fastest growing segments of the broader business process outsourcing industry. In spite of the growing popularity in professional practice, training outsourcing continues to be subjected to critical review and ongoing debate with most attention focused on the decision to ‘outsource’ or ‘not to outsource’. However, there exists a shortage of research on training outsourcing as a human resource development (HRD) practice and the potential relationships with desired organizational outcomes including employee commitment. This exploratory international study extends previous research that has examined the relationship between training and organizational commitment by focusing exclusively on outsourced training. Data were collected from information technology firms in two countries: India and the United States. Results showed positive relationships between specific measures of employee perceptions of quality, usefulness and supervisor support for outsourced training with organizational commitment. Recommendations are made for future research as well as for professional practice to guide HRD practitioners involved in the rapidly growing global practice of training outsourcing.     

The tradeoff between mutual fund and direct stock investments: a theoretical analysis involving different types of investors

We study the tradeoff between direct and indirect stock investments through equity mutual funds for a utility-maximizing investor. Whereas direct investments impose higher transaction costs on the formation of a well-diversified portfolio, mutual funds charge fees for their services. Our results show that the fee levels that make private investors indifferent between direct and indirect stock investments vary heavily according to risk aversion, the amounts invested, correlations between assets, transaction costs, and the length of investment horizon. In particular, our results suggest that for a wide range of actively managed mutual funds, the fees charged are too high for these mutual funds to appeal to a wide range of informed investors. However, accounting for search costs, such as costs for financial advice, can facilitate an understanding of the levels of management fees charged by mutual funds existing in the market.     

The outsourcing of IT-enabled business processes: A conceptual model of the location decision

As business process outsourcing (BPO) becomes more widespread, customers, the general public and politicians have increasingly questioned and criticized firms' outsourcing decisions to foreign locations. In this paper, we develop and apply theory to improve understanding of the outsourcing location decision for IT-enabled business processes. We do this by adding a human capital dimension and moderating factors to the Dunning [Dunning, J.H., 1988. Explaining International Production. Unwin Hyman, London.] framework of infrastructure, country risk and government policy. The inclusion of a human capital dimension is justified due to the nature of IT-enabled business processes, with their inherent tradeoffs between high tech and high touch. The model also incorporates firm-specific moderating factors, such as the firm's outsourcing objectives and experience, and situation-specific moderators including the nature of the business process and customer expectations. The model provides a way for firms and researchers to take a more systematic and comprehensive approach to outsourcing location decisions. We conclude with a discussion of the managerial and research implications.     

Risk assessment of outsourcing e-procurement services: integrating SWOT analysis with a modified ANP-based fuzzy inference system

With electronic procurement solutions becoming increasingly sophisticated, many firms opt to source these services from third-party providers, effectively transferring (outsourcing) significant responsibility to these services companies. This action, however, entails certain risks, which are oftentimes difficult to assess. To guide managerial practice and to advance academic inquiry in this domain, we identify e-procurement risk factors through a strengths, weaknesses, opportunities, threats analysis, grounded in transaction cost economics (TCE), and propose a risk assessment framework based on the opinions of a group of experts. The approach taken is that of a modified analytic network process methodology, combined with a fuzzy inference system, which is versatile enough to accept the expert opinions in different input formats (such as linguistic variables and ranges). The proposed framework has the capability to aggregate expert judgements’ to estimate risk likelihoods, risk severities and risk factor indices, and derive overall risk magnitudes. The multi-method approach was motivated and is illustrated by a real-life case study of an Indian manufacturing company currently in the process of contract renewal with its existing e-procurement service provider.     

A game theoretical analysis of an extended manager-auditor-conflict

Horst Albach has dealt in his research very often with problems of the quality of balance auditing (Albach 1992, 2003). Sometimes his considerations show close relations to the current crisis of the financial market and its consequences. Some of his contributions were already made in times, when it was not yet expected that the dependency of auditors from clients could once become a serious deficit of auditing. Those aspects also become relevant now in connection with the crisis of the financial market.The misgivings that arise continuously in this context with regard to the correctness of submitted balance sheets have sparked off intense discussions in two directions in the Federal Republic of Germany. Whereas the USA has already realised a prohibition of this nature to a great extent through statutory provisions, a broad spectrum of additional consultancy services is still permissible in the Federal Republic of Germany in spite of similar initiatives on the part of legislators.The present paper analyses methodically in the framework of an extended manager–auditor game how the Nash equilibrium is altered in a non-cooperative two-person game through the behaviour of the players, if the supervisory board, as an exogenous party, detects with a specific probability the incorrect certification of a substantively incorrectly prepared balance sheet. At the same time, payoffs from consultancy services for both players are included in the analysis here. However, with a greater probability of detection of an incorrectly certified incorrect balance sheet, and through the reductions of consultancy payoffs, the supervisory board can work towards the product of audit and publication quality being increased.