The Routledge Companion to Accounting Information Systems

10

Outsourcing of Accounting Information Systems

Benoit Aubert and Jean-Grégoire Bernard

Introduction

Outsourcing of information systems activities continues to grow. Companies regularly use a combination of employees, local vendors and offshore providers for their information systems services. In this way they can create the optimal combination to take advantage of best prices and talents worldwide. While offshore outsourcing is the form that seems to dominate the headlines, domestic outsourcing is also growing at a very fast pace (Overby, 2015). The demand for outsourcing services is notably driven by advances in cloud computing and the provision of business processes as a service (Deloitte, 2014). This same study noted that while information ...