Unraveling Governance Issues in Global Sourcing of Accounting Services: A Qualitative Exploration

As global accounting services continues to increase; firms need to be equipped with proper governance framework. The need for governance of global sourcing activities is being emphasized practically as well as academically. This study aims to understand governance issues along with the mechanisms used to overcome such issues in a global sourcing of accounting services by using the migratory governance path framework. The study employs interpretive case study research approach. The fundamental issues of governance in global sourcing of accounting services were found to be related to coordination and communication aspects. Findings show that several governance mechanisms were implemented to overcome such issues. Theoretically, this study enhances the understanding of governance issues in global sourcing by providing further evidence on the importance of governance in global sourcing of accounting services. The study has practical implications in terms of offering best practices of good governance for global sourcing.