Aini Aman

E‐procurement implementation: a case of Malaysia government

Purpose – Many countries worldwide have identified e‐procurement as a priority of e‐government agenda and have implemented, or are in the process of implementing, e‐procurement systems. The purpose of this paper is to understand the challenges of e‐procurement implementation in the government sector and efforts taken to overcome the challenges, using a Malaysia government case.Design/methodology/approach – This study adopts a qualitative case study approach of an e‐procurement project, which is one of Malaysias e‐government initiatives. Data were collected using a triangulation approach that involved semi‐structured interviews, document reviews and observation.Findings – The theoretical framework draws on Croom and Brandon‐Jones and was further developed during data analysis. Findings show that challenges of e‐procurement implementation in government sector are not only related to software integration, data management and roll‐out strategy, but also to legal and administration procedures, information tec...

Accounting outsourcing turnback: process and issues

Purpose – The purpose of this paper is to provide understanding on the process of accounting outsourcing turnback from the clients perspective. The aim is to understand the issues faced by clients during turnback process, and provide recommendations to resolve them.Design/methodology/approach – This study adopts a qualitative interpretive case study approach. Data were collected based on documentation, archival records, direct observation, and interviews to allow for triangulation.Findings – This study provides empirical evidence of accounting outsourcing turnback process. Some of the issues faced by clients include lack of management support, limited financial and human resources, and uncooperative vendors.Research limitations/implications – Theoretically, this study extends Elliots model by providing empirical evidence on process, identifying issues, and discussing recommendations on accounting outsourcing turnback. The limitation is the use of a single case study of a small company in Malaysia.Practi...

The Process of Offshore Software Development: preliminary studies of UK companies in Malaysia

Acknowledgements. Conference Chairs. Program Committee. Additional Reviewers. 1. Perspectives and Challenges of Organizational Information Systems in the Context of Globalization M. Korpela, R. Montealegre, A. Poulymenakou. Part 1: Work Practices and Their Transformation. 2. ICTs Supporting Targetmania: How the UK Health Sector is Trying to Modernise K McGrath. 3. Counter Networks, Communication and Health Information Systems: A Case Study from Mozambique E. Mosse, S. Sahay. 4. Coordinating Work with Groupware: The Challenge of Integrating Protocol and Artefact J. Pors, J. Simonsen. 5. CRM in Call Centres: The Logic of Practice H. Richardson. 6. Back to Basics: Sharing Goals and Developing Trust in Global Virtual Teams R. Tucker, N. Panteli. Part 2: Organizations, Corporations and Institutions. 7. Have You Got Anything to Declare? Neo-Colonialism, Information Systems, and the Imposition of Customs and Duties in a Third World Country M. Adam, M. Myers. 8. Innovation Theories in Retrospect: The Case of Electronic Commerce Adoption in Small Business in New Zealand N.A. Al-Qirim. 9. Organizational and National Issues of an ERP Implementation in a Portuguese Company J. Esteves, J. Pastor, J. Carvalho. 10. ICTs and Organizational Control Across Cultures: The Case of a UK Multinational Operating in China Wei Liu, C. Westrup. 11. On the Implementation of an Information System in the Mozambican Context: The EDM Case E. Macome. 12. Implementing Global Information Technology Product in a Localized Context: An Exploratory Study of ERP System Implementation in China G. Pan, Shan Pan, Xin-Xin Chen, D. Flynn. Part 3: ICT Industries and Systems Development. 13. The Process of Offshore Software Development: Preliminary Studies of UK Companies in Malaysia A. Aman, B. Nicholson. 14. China Telecommunications Transformation in Globalization Context: A Structuration Perspective Ping Gao, K. Lyytinen. 15. Factors Influencing Irelands Software Industry: Lessons for Economic Development through IT C. Heavin, B. Fitzerald, E. Trauth. 16. Russian High-Speed Software Development: Overcoming the Challenges of Globalization J. Pries-Heje, R. Baskerville, G. Hansen. 17. Institutional Structures and Participation: Comparative Case Studies from India S.K. Puri, S. Sahay. Part 4: Societal Dynamics. 18. Social Exclusion and Information Systems in Community Healthcare T. Cornford, E. Klecun-Dabrowska. 19. Knowledge, NGOs and Networks: Applying Epistemology to the Work of Development J. Johnstone. 20. Less Cyber, More Cafe: Design Implications for Easing the Digital Divide with Locally Social Cyber Cafes T. Salvador, J. Sherry, A. Urrutia. 21. Can E-Marketplaces Bridge the Digital Divide? C. Standing, I. Sims, R. Stockdale, A. Wassenaar. 22. The Footprint of Regulation: How Information Systems are Affecting the Sources of Control in a Global Economy P. Tsiavos, I. Hosein, E. Whitley. Part 5: Cultural, Philosophical and Policy Issues. 23. The Link Between ICT and Economic Growth in the Discourse of Development C. Avgerou. 24. Good Governance and Development Aid: Risks and Challenges of E-Government in Jordan C. CiborrErnie Jordan is Professor of Management at Macquarie Graduate School of Management in Sydney, Australia where he is the Director of the Electronic Commerce Programs and board member of the Macquarie Risk Competence Centre. Ernie was born and educated in the UK, completed his PhD in Hong Kong, and has spent most of his working life in Australia. His major research interests are in electronic commerce, risk management, the strategic management of IT, with particular emphasis on management support systems, and knowledge management systems.There are many studies of information technology outsourcing but very few discuss in depth the process of offshore software development outsourcing. The aim of this research is to understand the important issues and strategies in managing activities and relationships among software development teams involved in offshore outsourcing. The study involves UK companies who are engaged in offshore outsourcing of software development to Malaysia either through joint ventures or fully owned subsidiaries. There are an increasing number of software firms choosing Malaysia as a venue for software development. The study contributes to the growing body of literature on offshore software development outsourcing by building a synthesized conceptual framework for global software outsourcing. This is derived from concepts found to be important in previous studies. The framework is illustrated using data from two ongoing case studies.

Managing Knowledge Transfer in Offshore Software Development: The Role of Copresent and ICT-Based Interaction

The aim of this article is to examine the role of copresent interaction and the extent to which this can be supplanted by information and communication technology-based interaction for managing knowledge transferin distributed settings. This study draws on two case studies of small UK firms sourcing software development from India and Bangladesh. Using Nonaka and Konno’s knowledge creation theory, the role of copresent and ICT-based interactions in managing knowledge transfer is explained. The article contributes an extension of the concepts of knowledge creation theory by providing evidence of the role of copresent and ICT-based interaction for knowledge transfer in the context of offshore software development.

Mitigating risks in a shared service relationship: the case of a Malaysian bank

Purpose - A shared service (SS) arrangement involves an intra-firm interrelationship, since the SS centre (SSC), operated as an independent business unit, provides services to clients who are other independent business units in the same company group. The purpose of this study is to provide an understanding of risks and controls used in mitigating SS risks. Design/methodology/approach - This study adopts a qualitative approach using a case study of a SSC in a bank group in Malaysia. The risks and control framework developed by Das and Teng was used to analyse the appropriate control mechanisms for mitigating internal outsourcing risks, namely relational risk and performance risk. Findings - The main relational risk identified is the possibility of opportunistic behaviour. However, this risk could be mitigated through social control especially when both parties share norms and values. Performance risks in SSC are mainly related to unsatisfactory services in terms of incomplete information, system errors and human mistakes. These risks could be mitigated using either behaviour control or output control. Behaviour control can be exercised through performance reporting, while output control can be achieved through key performance indicators (KPIs) and service level agreements (SLA). Research limitations/implications - This study is limited to a single case study of a SSC with a certain type of arrangement and discusses business process outsourcing (BPO) in general. Future research may examine cases with other SS arrangements, detailed examination of each BPO and incorporate multi-perspective views from both SSC and their clients. Issues concerning changes in control in the evolving situation of SSC and bargaining power and trust in mitigating SSC risks are also worth exploring. Practical implications - The studys findings enable practitioners to draw insights to develop effective control strategies to mitigate risks in intra-organizational relationships such as SSC. Originality/value - The paper adds to our knowledge of control mechanisms for mitigating risks in the SS relationship, which is a relatively new concept in the literature.

Accounting outsourcing practices in Malaysia

Purpose – Firms in Malaysia are in an enviable position in view of Malaysias standing as a leading outsourcing hub in the region. Despite that, little is known about the accounting outsourcing practices, risks and control in Malaysia. This paper aims to explore the practices, decisions, processes and perception of risks and control in accounting outsourcing.Design/methodology/approach – This paper is written based on survey data which were collected using a questionnaire. The questionnaires were directed to the head of the accounts and finance department of each company. A total of 51 companies participated in this study and approximately 47.1 percent of the respondents are involved in accounting outsourcing.Findings – Findings show that the most common outsourcing activities are financial reporting and auditing while the main reasons to outsource are quality service, core competencies and scale economies. The decision to outsource accounting services is related to the type of industry and expertise in t...

Transaction costs in finance and accounting offshore outsourcing: a case of Malaysia

Purpose – Finance and accounting (FA) offshore outsourcing is a growing trend involving a relocation of business processes to Asia but only few studies focus on understanding the issues that underlie the relocation of FA services. This paper aims to provide understanding of transaction costs economics (TCE) issues in FA offshore outsourcing using a case study of the Malaysia outsourcing industry which is growing and experiencing significant change.Design/methodology/approach – This study uses a qualitative case study approach. Interviews cover several foreign firms, which are based in Malaysia and involved in FA offshore outsourcing services worldwide. Interviews also include related regulatory bodies in Malaysia.Findings – Using TCE and management control theoretical framework, findings indicate issues and challenges faced by the firms and the need for contract management skills to mitigate the issues.Research limitations/implications – This study is limited to a broad discussion of FA offshore outsourci...

Internship for accounting undergraduates: comparative insights from stakeholders

Purpose – This study utilises an internship framework to justify the need for feedback from all three groups of internship stakeholders. The purpose of this paper is to determine the benefits, skills, and outcomes students gained through internships from the perspective of students, university and employers. Design/methodology/approach – A set of structured questionnaires was used to survey the perceptions of students, university and employers of an accounting internship. A total of 172 responses were analysed. Findings – Findings show that all three groups of stakeholders perceived that students benefit from the internship programme. They also perceived that an internship provides the students with both the technical and soft skills required in the marketplace. However, the mean score and ranking differ among the students, university and employers. Research limitations/implications – The study was conducted based on feedback on a single accounting programme. Therefore any characteristics inherent in this...

Managing Attrition in Offshore Finance and Accounting Outsourcing: Exploring the Interplay of Competing Institutional Logics

Purpose – Managing attrition is a major challenge for outsourcing vendors. Literature on management control in offshore outsourcing is dominated by the formal approaches to control design, which do not adequately consider the influence of contextual factors. This article aims to adopt the lens of institutional theory, and use empirical data gathered from case studies in both the UK and India to improve the understanding of the institutional logics that shape the control of attrition.Design/methodology/approach – This article draws on in‐depth qualitative research undertaken with directors and senior managers in client and vendor firms engaged in outsourcing relationships that span both corporate and national boundaries. Drawing on empirical data from the UK and India, the interplay between the management control of attrition and contextual factors is analysed, and the practices adopted to manage these contextual factors are also identified and discussed.Findings – The analysis presents relevant aspects of...

The Process of Offshore Software Development

There are many studies of information technology outsourcing but very few discuss in depth the process of offshore software development outsourcing. The aim of this research is to understand the important issues and strategies in managing activities and, relationships among software development teams involved in offshore outsourcing. The study involves UK companies who are engaged in offshore outsourcing of software development to Malaysia either through joint ventures or fully owned subsidiaries. There are an increasing number of software firms choosing Malaysia as a venue for software development. The study contributes to the growing body of literature on offshore software development outsourcing by building a synthesized conceptual framework for global software outsourcing. This is derived from concepts found to be important in previous studies. The framework is illustrated using data from two ongoing case studies.