The research of Finance and Accounting outsourcing practices inmultinational and Taiwan corporations

• Main Authors: Fang Lin, 藺芳
• Other Authors: Chiang-Liang, Lin
• Format: Others
• Language: zh-TW
• Published: 2009
• Online Access: http://ndltd.ncl.edu.tw/handle/22319228397057575448

碩士 === 中原大學 === 會計研究所 === 97 === Finance and accounting outsourcing is caused by the changes of nature of the finance and accounting department function in business organization. The finance and accounting department are formed at traditional business and become the internal process model. The outsourcing could consolidate human resource with the same expertise in sharing knowledge and experience to service various entity and customers in different types of business. The business value can be much enhanced by outsourcing. The goal of this study is to understand the current status of finance and accounting outsourcing and to investigate the willingness of outsource possibility in domestic and international companies. Furthermore, to analyze the motivations and predict the developed model in the future. The results are as following: Cost reduction is the major motivation and making profit in business are the main goals for outsourcing of finance and accounting. The search for the profession abilities and business strategies are also the important reasons of outsourcing. Both help business to enhance their core competition. Currently, most Taiwanese companies adapt the model of single supplier outsourcing. Therefore, the trend of international outsourcing of finance and accounting model has evolved into multiple suppliers’ model. The advantages of outsourcing of finance and accounting are to risk reduction and value creation. Regarding if outsource the core business, compare the international companies, most of Taiwan companies prefer to process by itself. However, domestic companies are willing to conduct outsourcing in core business if the risk factors such as data security, management control and obligation & responsibility could be resolved. In order to ensure the business rights and risk reduction as well as retain the positive value of outsourcing, the contract contents in integrity and detail are strongly recommended. Furthermore, considering the outsourcing supplier as the partnership could elevate strategy value through cooperation and create the win-win value.