Anderson, S.W., D. Glenn and K. Sedatole. 2000. Sourcing parts of complex products: Evidence on transactions costs, high-powered incentives and ex-post opportunism. Accounting, Organizations and Society 25(8): 723-749.

Aronica, R. and M. Ramdoo. 2006. The World Is Flat?: A Critical Analysis of New York Times Bestseller by Thomas Friedman. Meghan Kiffer Press. (Note).

Arya, A., J. Fellingham and B. Mittendorf. 2005. Make-or-buy in the presence of uncertainty and private information. Journal of Accounting Education 23(3): 189-203.

Aubert, B. A., S. Rivard and M. Patry. 2003. A transaction cost model of IT outsourcing. Information and Management. 1-12.

Avish, S. 1997. T&E expense: To outsource or not? Management Accounting (September): 44-48.

Baker, K. R. and R. E. Taylor. 1979. A linear programming framework for cost allocation and external acquisition when reciprocal services exist. The Accounting Review (October): 784-790. (JSTOR link).

Beasley, M., M. Bradford and D. Pagach. 2004. Outsourcing? At your own risk. Strategic Finance (July): 22-29. (The risks associated with outsourcing).

Boedeker, R. R. 2007. A journey overseas. Strategic Finance (March): 22-29.

Bost, P. J. and J. A. Yeakel. 1992. Are you ignoring countertrade? Management Accounting (December): 43-47. (Linking exports and imports with little or no use of currency).

Bragg, S. M. 1998. Outsourcing: A Guide to Selecting the Correct Business Unit...Negotiating the Contract...Maintaining Control. John Wiley & Sons.

Breuer, J. H. 1960. What the contractor's accountant should know about surety bonds. N.A.A. Bulletin (September): 53-61.

Brown, D. and S. Wilson. 2005. The Black Book of Outsourcing: How to Manage the Changes, Challenges, and Opportunities. Wiley.

Bruck, F. 1995. Make versus buy: The wrong decisions cost. McKinsey Quarterly: 28-47.

Budde, J. and R. F. Göx. 1999. The impact of capacity costs on bidding strategies in procurement auctions. Review of Accounting Studies 4(1): 5-13.

Burkholder, N. C. 2006. Outsourcing: The Definitive View, Applications, and Implications. Wiley.

Caker, M. 2008. Intertwined coordination mechanisms in interorganizational relationships with dominated suppliers. Management Accounting Research (September): 231-251.

Capettini, R. and G. L. Salamon. 1977. Internal versus external acquisition of services when reciprocal services exist. The Accounting Review (July): 690-696. (JSTOR link).

Caplan, D. H. and M. Kirschenheiter. 2000. Outsourcing and the audit risk for internal audit services. Contemporary Accounting Research 17(3): 391-428.

Castellani, D. J. 2000. ASPs: Changing information technology delivery. Strategic Finance (March): 34-37. (Outsourcing technology, e.g., e-mail and ERP, to application service providers).

Chalos, P. 1995. Costing, control, and strategic analysis in outsourcing decisions. Journal of Cost Management (Winter): 31-37.

Clark, W. R. 1960. Construction contracting with a cost-saving incentive. N.A.A. Bulletin (May): 83-87.

Click, R. L. and T. N. Duening. 2004. Business Process Outsourcing: The Competitive Advantage. John Wiley & Sons.

Clinton, B. D. and S. C. Del Vecchio. 2002. Cosourcing in manufacturing. Journal of Cost Management (September/October): 5-12. (Summary).

Clinton, B. D. and S. C. Del Vecchio. 2002. Cosourcing in manufacturing - Just in time. Journal of Cost Management (November/December): 30-37. (Summary).

Clyman, J. 2004. Business IT: Rent or buy? Many companies are outsourcing IT duties to third parties and reaping benefits. PC Magazine (October 19): 129-132, 134, 136, 138. (Note).

Cohen, L. and A. Young. 2005. Multisourcing: Moving Beyond Outsourcing to Achieve Growth And Agility. Harvard Business School Press. 

Copacino W. C. 1997. Supply Chain Management: The Basics and Beyond. Boca Raton FL: St. Lucie Press.

Cutis, H. L. and R. J. Alphonso. 2000. Pros & cons of ASPs. Strategic Finance (September): 34-38. (Application service providers).

Davis, C. E., E. B. Davis and L. A. Moore. 1998. Outsourcing the procurement-through-payables process. Management Accounting (July): 38-42, 44.

Davis, T. R. V. and B. L. Darling. 1996. ABC in a virtual corporation. Management Accounting (October): 18, 20, 22-24, 26. (Using ABC in a company that outsources traditional functions and has no need for plant, equipment and factory personnel).

Demski, J. S. and D. E. M. Sappington. 1986. Line-item reporting, factor acquisition, and subcontracting. Journal of Accounting Research (Autumn): 250-269. (JSTOR link).

Demski, J. S. and D. E. M. Sappington. 1993. Sourcing with unverifiable performance information. Journal of Accounting Research (Spring): 1-20. (JSTOR link).

Doney, L. D. 1968. Coping with uncertainty in the make or buy decision. Management Accounting (October): 31-34.

Drtina, R. E. 1994. The outsourcing decision. Management Accounting (March): 56-62.

Dugan, M. T. and D. W. Hughes. 1991. Why not disclose for supply commitments? Management Accounting (July): 34-36.

Evans, J. A., G. Kunda and S. R. Barley. 2004. Beach time, bridge time, and billable hours: The temporal structure of technical contracting. Administrative Science Quarterly 49(1): 1-38. (JSTOR link).

Fader, J. A. Jr. 1984. Getting what's yours when you're the subcontractor. Management Accounting (February): 32-36.

Ferrara, W. L. 1978. The Lease-Purchase Decision: How Some Companies Make It. National Association of Accountants.

Fill, C. and E. Visser. 2000. The outsourcing dilemma: A composite approach to the make or buy decision. Management Decision 38(1): 43-50.

Friedman, T. L. 2006. The World Is Flat [Updated and Expanded]: A Brief History of the Twenty-first Century. Farrar, Straus and Giroux. (Note).

Gambino, A. J. 1980. The make-or-buy decision. Management Accounting (December): 55-56.

Gambino, A. J. 1980. The Make-Or-Buy Decision. National Association of Accountants.

George, E. and P. Chattopadhyay. 2005. One foot in each camp: The dual identification of contract workers. Administrative Science Quarterly 50(1): 68-99. (JSTOR link).

Gietzmann, M. 1996. Incomplete contracts and the make or buy decision: Governance design and attainable flexibility. Accounting, Organizations and Society (21): 611-626.

Gietzmann, M. B. and J. G. Larsen. 1998. Motivating subcontractors to perform development and design tasks. Management Accounting Research (September): 285-309.

Groff, J. E. and J. P. McCray. 1991. Maquiladoras: The Mexico option can reduce your manufacturing cost. Management Accounting (January): 43-46. (Maquiladora's are in-bond or twin manufacturing plants located in Mexico that process imported materials for re-export to the U.S.).

Gross, H. 1966. Make or buy decisions in growing firms. The Accounting Review (October): 745-753. (JSTOR link).

Gunn, R. W., D. P. Carberry and S. Behrens. 1993. Shared services. Management Accounting (November): 22-28.

Halvey, J. and B. Melby. 1996. Information Technology Outsourcing Transactions: Process, Strategies and Contracts. John Wiley & Sons.

Halvey, J. and B. Melby. 1999. Business Process Outsourcing: Process, Strategies and Contracts. John Wiley & Sons.

Harvard Business Review. 1928. Case studies in business. Centralized purchasing. Harvard Business Review (April): 343-351.

Harvard Business Review. 1928. Case studies in business: Manufacturing versus purchasing. Harvard Business Review (January): 231-239.

Harvard Business Review. 1929. Case studies in business. Department store group buying. Securing a "best buy" for the Women's Silk Hosiery Department. Harvard Business Review (April): 375-382.

Hayes, D. C., J. E. Hunton and J. L. Reck. 2000. Information systems outsourcing announcements: Investigating the impact on the market value of contract-granting firms. Journal of Information Systems (Fall): 109-125. 

Hedges, P. W. 1967. Use of a data processing service bureau - A case study. Management Accounting (August): 23-26.

Hendricks, M. 1997. On the spot: A new twist on just-in-time management pays off for entrepreneurs and their customers. Entrepreneur (May): 80-81.

Hines, P. 2000. Value Stream Management: Strategy and Excellence in the Supply Chain. Financial Times Prentice-Hall. 

Howard, D. C. 1964. Contractor performance evaluation. N.A.A. Bulletin (September): 45-51.

Howell, R. A. and S. R. Soucy. 1991. Determining the real cost of doing business in a global market. National Productivity Review (Spring): 157-165.

Johnstone, D. 2002. Public sector outsourcing as an exchange option. Abacus 38(2): 153-176.

Juras, P. 2007. A risk-based approach to identifying the total cost of outsourcing. Management Accounting Quarterly (Fall): 43-50.

Kaplan, R. 1973. Variable and self-service costs in reciprocal allocation models. The Accounting Review (October): 738-748.

Karmarkar, U. 2004. Will you survive the services revolution? Harvard Business Review (June): 100-107.

Kearney, T. 2000. Why outsourcing is in. Strategic Finance (January): 34-38.

Kee, R. 1998. Integrating ABC and the theory of constraints to evaluate outsourcing decisions. Journal of Cost Management (January/February): 24-36. (Summary).

Kirk, C. 2001. Should you outsource your business processes? Strategic Finance (January): 26-31.

Konstans, C. 1968. The potential of multiple-access-computer service bureaus. Management Accounting (March): 37-42.

Koulopoulos, T. M. and T. Roloff. 2006. Smartsourcing: Driving Innovation and Growth Through Outsourcing. Platinum Pres Inc.

Kovar, S. E. and E. G. Mauldin. 2007. Consulting the consultants - Using external services strategically. Strategic Finance (November): 30-37.

Kralovetz, R. G. 1996. A guide to successful outsourcing. Management Accounting (October): 32-34, 36, 38.

Lamminmaki, D. 2008. Accounting and the management of outsourcing: An empirical study in the hotel industry. Management Accounting Research (June): 163-181.

Langfield-Smith, K. and D. Smith. 2003. Management control systems and trust in outsourcing relationships. Management Accounting Research (September): 281-307.

Lavery, R. 2001. The ABCs of ASPs. Strategic Finance (May): 47-51.

Learned, E. P. 1929. Quantity buying from the seller's point of view. Harvard Business Review (October): 57-68.

Levey, G. D. 1974. The second aim. Management Accounting (June): 47-49. (This article is about the make or buy decision at Polaroid Corporation and human relations).

Loh, L. and N. Venkatraman. 1992. Determinants of information technology outsourcing. Journal of Management Information Systems 9(1): 7-24.

Madison, J. 1973. The 'make or buy' decision. Management Accounting (February): 32-34. 

Markle, N. R. 1969. Customer inventory management service. Management Accounting (June): 58-59.

McIvor, R. 2000. Partnership sourcing: An organization change management perspective. Journal of Supply Chain Management (Summer): 12-20.

Mitchell, G. E. 1967. The make-or-buy decision - A case study. Management Accounting (November): 41-51.

Monczka, R. M., R. J. Trent and R. B. Handfield. 2002. Purchasing and Supply Chain Management, 2e. South-Western Educational Publishing.

Morris, W. T. 1959. Some analysis of purchasing policy. Management Science (July): 443-452. (JSTOR link).

Mumby, K. 2000. Co-sourcing versus contracting internal audit. Management (November): 30-32.

Munday, M. 1992. Accounting cost data disclosure and buyer-supplier partnerships - A research note. Management Accounting Research (September): 245-250.

Murphy, R. J. 1971. Service bureaus and the bookkeeping function. Management Accounting (September): 36-38.

National Association of Accountants. 1973. MAP committee approves 'criteria for make-or-buy decisions'. Management Accounting (September): 58.

National Association of Accountants. 1978. The lease-purchase decision. Management Accounting (February): 61-62.

Nicholson, B., J. Jones and S. Espenlaub. 2006. Transaction costs and control of outsourced accounting: Case evidence from India. Management Accounting Research (September): 238-258.

Occhiogrosso, J. J. 1998. Professional employers for small companies. Management Accounting (December): 38-40, 42. (Outsourcing human resource functions).

Paine, P. E. 1958. Audit control of time-and-material subcontracting. N.A.A. Bulletin (August): 85-94.

Palmer, R. J., M. Gupta and A. Davila. 2003. Transforming the procure-to-pay process: How Fortune 500 corporations use purchasing cards. Management Accounting Quarterly (Summer): 14-22.

Paris, M. and D. Brassard. 2004. Reading between the numbers. Strategic Finance (December): 40-45. (Problems with outsourcing).

Piturro, M. 2001. Christine Kirk: Helping companies make the outsourcing leap. Strategic Finance (February): 40- 44.

Roorbach, G. B. 1928. Direct purchase of imported raw materials. Harvard Business Review (October): 35-42.

Porter, A. M. 2000. Purchasing survey: Buyers fight outsourcing. Purchasing (July): 41.

Porter, A. M. 2000. The virtual corporation: Where is it" Purchasing (March): 40-48.

Primrose, P. L. 1992. Is anything really wrong with cost management? Journal of Cost Management (Spring): 48-57. (Summary).

Provan, K. G. and S. J. Skinner. 1989. Interorganizational dependence and control as predictors of opportunism in dealer-supplier relations. The Academy of Management Journal 32(1): 202-212. (JSTOR link).

Quinn, J. and F. Hilmer. 1994. Strategic outsourcing. Sloan Management Review (Summer): 43-55.

Rados, D. L. 1972. Determining the optimal number of bid solicitations. Decision Sciences 3(3): 32-40.

Reetz, W. 1945. The contractor's organization for terminations. The Accounting Review (January):  68-76. (JSTOR link).

Renner, C. J. and D. Tebbe. 1998. Who is outsourcing and why? Management Accounting (July): 45-47. (Survey).

Rindfleisch, A. and J. B. Heide. 1997. Transaction cost analysis: Past, present, and future applications. Journal of Marketing 61(4): 30-54.

Robinson, M. A. 1991. Decentralize and outsource: Dial's approach to MIS improvement. Management Accounting (September): 27-31.

Rohde, F. H. 2004. IS/IT outsourcing practices of small- and medium-sized manufacturers. International Journal of Accounting Information Systems 5(4): 429-451.

Roodhooft, F. and L. Warlop. 1999. On the role of sunk costs and asset specificity in outsourcing decisions: A research note. Accounting, Organizations and Society 24(4): 363-369.

Roodhooft, F., G. Hiel, A. Van den Abbelle and B. van Doveren. 2003. Optimized sourcing strategies using total cost of ownership. Cost Management (July/August): 28-35.

Salopek, J. 1998. Outsourcing, insourcing, and in-between sourcing. Training & Development (July): 51.

Sartorius, K. and J. Kirsten. 2005. The boundaries of the firm: Why do sugar producers outsource sugarcane production? Management Accounting Research (March): 81-99.

Schuba, K. F. 1960. Make-or-buy decisions - Cost and non-cost considerations. N.A.A. Bulletin (March): 53-66.

Schulman, D. S., J. Dunleavy, M. Harmer and J. Lusk. 1999. Shared Services: Adding Value to the Business Units. John Wiley & Sons.

Scott, P. and M. Morrow. 1991. Activity-based costing and make-or-buy decisions. Journal of Cost Management (Winter): 48-51.

Shukla, A. 2005. The flight of U. S. manufacturing: Challenge and response. Cost Management (January/February): 18-23.

Silverman, O. J. 1945. Pretermination planning. The Accounting Review (July):  316-320. (JSTOR link).

Sislian, E. and A. Satir. 2000. Strategic sourcing: A framework and a case study. The Journal of Supply Chain Management (Summer): 4-11.

Smith, E. P. 1945. Training contractor personnel in termination principles and procedures. The Accounting Review (January):  76-84. (JSTOR link).

Smith, N. L. 1948. Control procedure for materials in the hands of subcontractors. N.A.C.A. Bulletin (December 1): 403-407.

Spekle, R. F., H. J. van Elten and A. Kruis. 2007. Sourcing of internal auditing: An empirical study. Management Accounting Research (March): 102-124.

Steensma, H. K. and K. G. Corley. 2000. On the performance of technology-sourcing partnerships: The interaction between partner interdependence and technology attributes. The Academy of Management Journal 43(6): 1045-1067. (JSTOR link).

Steensma, H. K. and K. G. Corley. 2001. Organizational context as a moderator of theories on firm boundaries for technology sourcing. The Academy of Management Journal 44(2): 271-291. (JSTOR link).

Steensma, H. K., L. Marino, K. M. Weaver and P. H. Dickson. 2000. The influence of national culture on the formation of technology alliances by entrepreneurial firms. The Academy of Management Journal 43(5): 951-973. (JSTOR link).

Stempf, V. H. 1944. Termination and renegotiation. The Accounting Review (April): 117-130. (JSTOR link).

Switser, J. 1997. Trends in human resources outsourcing. Management Accounting (November): 22-24, 26-27.

Teng, J. T. C., M. J. Cheon and V. Grover. 1995. Decisions to outsource information systems functions: Testing a strategy-theoretic discrepancy model. Decision Sciences 26(1): 75-103.

Thomas, D. R. 1970. Data processing service bureaus. Management Accounting (March): 25-27, 34.

Thomas, W. and J. T. Parish. 1999. Co-sourcing: What's in it for me? Journal of Accountancy (May).

Verschoor, C. C. 1992. Evaluating outsourcing of internal auditing. Management Accounting (February): 27-30.

Vining, A. and S. Globerman. 1999. A conceptual framework for understanding the outsourcing decision. European Management Journal 17(6): 645-654.

Walker, G. and D. Weber. 1984. A transaction cost approach to make-or-buy decisions. Administrative Science Quarterly 29(3): 373-391. (JSTOR link).

Walker, G. and D. Weber. 1984. Errata: A transaction cost approach to make-or-buy decisions. Administrative Science Quarterly 29(4): 627. (JSTOR link).

Walker, G. and D. Weber. 1987. Supplier competition, uncertainty, and make-or-buy decisions. The Academy of Management Journal 30(3): 589-596. (JSTOR link).

Wang, L., K. L. Gwebu, J. Wang and D. X. Zhu. 2008. The aftermath of information technology outsourcing: An empirical study of firm performance following outsourcing decisions. Journal of Information Systems (Spring): 125-159.

Ward, E. F. 1964. Making the proper make-or-buy decision. N.A.A. Bulletin (January): 31-32.

Weiss, P. B. 2003. Buy or lease? Strategic Finance (November): 52-57.

Welch, J. and P. Nayak. 1992. Strategic sourcing: A progressive approach to the make-or-buy decision. Academy of Management Executive 6(1): 23-31.

White, S. 2000. Competition, capabilities, and the make, buy, or ally decisions of Chinese state-owned firms. The Academy of Management Journal 43(3): 324-341. (JSTOR link).

Widener, S. K. and F. H. Selto. 1999. Management control systems and boundaries of the firm: Why do firms outsource internal auditing activities? Journal of Management Accounting Research (11): 45-73. (Summary).

Wouters, M., J. C. Anderson and F. Wynstra. 2005. The adoption of total cost of ownership for sourcing decisions––A structural equations analysis. Accounting, Organizations, and Society 30(2): 167-191.

Xue, Y. 2007. Make or buy new technology: The role of CEO compensation contract in a firm’s route to innovation. Review of Accounting Studies 12(4): 659-690. 

Yang, C. and J. Huang. 2000. A decision model for IS outsourcing. International Journal of Information Management (20): 225-239.

Yost, J. A. and W. K. Harmon. 2002. Contracting for information system outsourcing with multiple bidders. Journal of Information Systems (Spring): 49-59.

	Web maaw.info