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Conceptual Framework for Offshoring Performance Through Management Control Systems, Trust and Culture

Janet Rasaei

Australian Accounting Review2025https://doi.org/10.1111/auar.70000article
AJG 2ABDC B
Weight
0.41

Abstract

Offshoring has emerged as a strategic tool to enhance competitive advantage, but it also poses significant transactional challenges, such as opportunistic behaviour, information asymmetry, trust deficits and cultural differences between cross‐border firms. Drawing from literature in accounting, international business, management and information systems, this study develops a conceptual framework that highlights the role of management control systems (MCSs) in addressing these challenges. The framework suggests that offshoring performance relies on designing MCSs that evolve over time as trust and relationships mature, particularly in managing cultural differences. This interdisciplinary approach expands our understanding of offshoring management by proposing tailored control portfolios that adapt across different stages of offshoring relationships: initial, transition and mature stages. The paper contributes to a deeper understanding of the complexities of offshoring and its potential to foster trust‐driven governance and long‐term orientation in international business strategies.

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https://doi.org/https://doi.org/10.1111/auar.70000

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@article{janet2025,
  title        = {{Conceptual Framework for Offshoring Performance Through Management Control Systems, Trust and Culture}},
  author       = {Janet Rasaei},
  journal      = {Australian Accounting Review},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1111/auar.70000},
}

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Conceptual Framework for Offshoring Performance Through Management Control Systems, Trust and Culture

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Evidence weight

0.41

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.25 × 0.4 = 0.10
M · momentum0.55 × 0.15 = 0.08
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.