...Arja Flinkman; Henri Teittinen; Benita Gullkvist Purpose The purpose of this study is to improve the understanding of the interplay between formal control mechanisms, silence and trust in controlling challenging financial accounting outsourcing ( FAO ) initiatives in the municipal sector...

...Jim Rooney; Yiyuan Cao Purpose Firms in the early stage of their organisational lifecycle (ESFs) are subject to concerns founded on a requirement for strategic flexibility, prompting engagement in inter-organisational relationships such as outsourcing. However, studies of the management control...

... in Gauteng. The study focused on Gauteng because the majority of small, medium and microenterprises (SMMEs) are located in this province. The study found that most small and medium enterprises (SMEs) in the business services sector outsource their tax responsibilities because they lack the time needed...