... rights only Asset specificity Malaysia Resource-based theory Uncertainty Business skills Manufacturers Technical skills Transaction cost theory Advancement of information and communication technology (ICT) has transformed business organizations in many ways over the past few decades...

... the generalisability of the findings, it is suitable for a study like this, especially as there is no pre-established list of firms outsourcing HR available in Malaysia. The study did not cover trends in either HR shared services or insourcing – either of which could potentially affect future HRO trends in the future...

.... 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...

... 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. Practical implications Practically, this study enhances understanding on accounting outsourcing...