Table 1.

Data sources of the case

Meetings observed during the stay at the research site between Jun 2, 2008, and Jan 19, 2009
Theme of the meetingNo. of meetingsHours
Corporate management level, transition clarification meetings34
Corporate management level, steering group meetings416
Operational management level, the analysis of accounting processes
General ledger (GL), accounts payable (AP), accounts receivable (AR), assets accounting (AA)
844.5
Operational management level, process management meetings25
Testing the processes737
Training sessions317.5
Special issues (VAT, local accounting policy)520
Number of meetings/total hours spent in the meetings32144
List of individuals discussed with during the FAO implementation 
Outsourcing companyService provider
Corporate levelCorporate level
Chief financial officer (CFO)Chief executive officer (CEO)
Business support manager (BSM)Marketing manager
 Chief operational officer (COO)
 Chief information officer (CIO)
Operational levelOperational level
Chief executive officer (CEO/OC-Sub)Service manager, general ledger and assets accounting
ControllerService manager, accounts payable and cash management
Accounting managerService manager, accounts receivable and sales invoicing
 Implementation manager
Two semistructured interviews to validate the findings (postimplementation)
Interview informants Hours
CFO, outsourcing companyMay 10, 20101.0
Business support manager, outsourcing companyMay 10, 20101.5
Total hours, interviews 2.5
Total hours, official meetings and interviews 146.5
Documents analyzed  
Service contract, corporate level  
Service contract, operational level  
GoLive roadmap  
Minutes of four steering group meetings  
Minutes of 10 operational meetings  
Service specifications of outsourced accounting processes 
Process flow charts of outsourced accounting processes  
Accounting regulation and policy  
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