مطالب مرتبط با کلیدواژه

outsourcing


۱.

IT & IS Outsourcing Decisions – Advantages & Risks A Study of ISPs in Tehran(مقاله علمی وزارت علوم)

نویسنده:
منبع: The International Journal of Humanities, Volume ۱۶, Issue ۱ (۲۰۰۹) 115-142
تعداد بازدید : ۴۵۸ تعداد دانلود : ۳۲۱
Managers in developed countries are increasingly interested in outsourcing as a potential source of competitiveness and value creation. One of the most useful outsourcing activities in service sector is information system/technology outsourcing. This paper is trying to determine the ISP managers’ perceived risks and benefits of IT/IS outsourcing and also the rate of awareness about potential of IT/IS outsourcing. Design/methodology/approach - In order to achieve those aims, we first review the previous literature on this topic and later analyze the results of a survey carried out from 30 ISPs managers in Tehran using the structured interview method. Findings: According to the ISPs under analysis, the main advantage of IT outsourcing is reducing/controlling the general cost while the main risk is the excessive dependence on the provider. Nevertheless, some characteristics of the ISPs (e.g. their size and outsourcing level) can determine to some extent what risks and benefits are more relevant. Originality /value: The conclusions explains that total IT/IS outsourcing can turn out to be a very dangerous strategy, mainly due to the dependence it creates. However, it can enable the ISP managers to reduce and/or control the general cost of building a new IT/IS service. The paper investigates the advantages, risks and some dimensions of IT/IS outsourcing decisions in ISPs of Tehran which can potentially develop the services in-house. Therefore, the “make-or-buy” decision for managers of ISPs requires even more attention to these aspects of IT/IS outsourcing (advantages, risks and decision criteria) than other service companies.
۲.

An empirical analysis on outsourcing using structural equations: The model of outsourcing development management of physical assets in the oil and gas industry(مقاله علمی وزارت علوم)

نویسنده:
منبع: Petroleum Business Review (PBR), Volume ۵, Issue ۲ - Serial Number ۱۵, Spring ۲۰۲۱ 59 - 74

کلیدواژه‌ها: outsourcing Physical Assets Structural Equations Model Fit Internal Capability

حوزه‌های تخصصی:
تعداد بازدید : ۵۹۷ تعداد دانلود : ۳۲۳
Despite numerous upstream communications, there is still no comprehensive and reliable model for implementing these tasks; neither in the literature nor in oil & gas industry. Previously developed models focus more on the outsourcing process and it seems that there is no outsourcing model that has been developed with an eye to utilizing internal capabilities in a portfolio of alliances and be compatible with the unique characteristics of the Iran's oil and gas industry. In an attempt to validate the components of the "Model of development outsourcing physical assets in the oil and gas industry, with the approach of upgrading internal capacity" this study used a questionnaire in a Likert scale (very high, high, moderate, low, and very low). From the population, 102 people participated and a total of 100 completed questionnaires received. Using confirmatory factor analysis the validity of the variables and the questionnaire were examined. In this research, SPSS and Smart PLS softwares were used and the error probability level was considered α = 0.05. The results showed that the model has a good fit. According to the Geiser index, the fit of the model was medium to high and the goodness of fit criterion was equal to 461.0 and indicates the optimal fit of the model.
۳.

Stakeholders’ Attitudes Toward Outsourcing English Education in Iranian Schools(مقاله علمی وزارت علوم)

نویسنده:
منبع: Applied Research on English Language, V. ۱۳ , N. ۳ , ۲۰۲۴ 41 - 64

کلیدواژه‌ها: Decentralization Language Planning Language Policy outsourcing Privatization

حوزه‌های تخصصی:
تعداد بازدید : ۱۶۰ تعداد دانلود : ۱۲۹
Despite its role in achieving the frontiers of knowledge and interacting with the international community, English does not have its proper place in the Iranian General Education system, resulting in poor English education in school, hence, students’ poor command of English. This study explores the feasibility of outsourcing English teaching and entrusting this enterprise to the private sector. To this end, a questionnaire was developed from expert interviews to canvass 376 English teachers, students, and parents, as primary stakeholders, across the country. An exploration of respondents’ attitudes toward outsourcing English teaching indicated the agreement of the majority of the respondents with this idea of English education privatization. Moreover, political and ideological perspectives imply that a shift from school to institute is needed if we expect effective communication-based language teaching and learning. This may necessitate a radical reform in the language policy of the country and may even lead to the decentralization of English education due to regional and cultural needs. The study has implications regarding possible fundamental changes in language planning in the formal education system of the country.    
۴.

Design and Implementation of the GABC Model to Calculate the Cost of Outsourcing Services with Emphasis on Sustainability Concepts(مقاله پژوهشی دانشگاه آزاد)

نویسنده:
منبع: Journal of Emerging Technologies in Accounting, Auditing and Finance,Vol. ۲, No ۱, Spring ۲۰۲۴ 65-90

کلیدواژه‌ها: Activity-Based Costing Cost Accounting Strategy Management Accounting outsourcing

حوزه‌های تخصصی:
تعداد بازدید : ۱ تعداد دانلود : 0
Objectives: This research investigates the correlation between two approaches, aiming to propose a model for calculating the total cost of outsourced services using green activity-based costing with a sustainability perspective. Activity-based costing is a well-established accounting method that can easily trace direct and indirect costs of products based on activities and accurately track product costs resulting from different product combinations while also reducing environmental issues. The goal of this research is to propose a model for green activity-based costing in the gas industry to assist managers in addressing cost challenges and managing environmental issues in production decisions. Design/methodology/approach: This research is descriptive in nature. Descriptive statistics and histograms using SPSS 24 software will be utilized for statistical descriptions and frequencies of demographic and research variables. The research was conducted using a descriptive review method, with data gathered from reputable domestic and international sources such as books, articles, and websites. The research involves analyzing multiple criteria of activity-based costing, identifying environmental activities, and outlining the outsourcing of these activities using various tools. Results: The research results indicate that the identification of activities, environmental activities, and outsourcing significantly impact financial and operational performance. Innovation: To present the operating model and verify the research model, the structural equation method was used. The factor analysis method with PLS2 software was employed to assess the questionnaire's validity, followed by checking and analyzing the path coefficients and their significance.