2007
DOI: 10.1016/j.cor.2006.01.004
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Outsourcing non-core assets and competences of a firm using analytic hierarchy process

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Cited by 83 publications
(62 citation statements)
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“…However, applying those rules in a business environment requires tacit knowledge (Everaert et al, 2006). For professional accountants, tacit knowledge chiefly is acquired through practice, which makes it almost unattainable to transfer (Kamyabi and Devi, 2011;Hafeez et al, 2007). However, SMEs lack qualified people or knowledge to fulfill the accounting functions (Kamyabi and Devi, 2011;Everaert et al, 2006).…”
Section: Theoretical Framework and Hypothesesmentioning
confidence: 99%
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“…However, applying those rules in a business environment requires tacit knowledge (Everaert et al, 2006). For professional accountants, tacit knowledge chiefly is acquired through practice, which makes it almost unattainable to transfer (Kamyabi and Devi, 2011;Hafeez et al, 2007). However, SMEs lack qualified people or knowledge to fulfill the accounting functions (Kamyabi and Devi, 2011;Everaert et al, 2006).…”
Section: Theoretical Framework and Hypothesesmentioning
confidence: 99%
“…Physical assets (i.e. plant and equipment) are easily distinguishable due to their tangible existence (Hafeez et al, 2007). Intellectual capital is relevant to the intangible aspect of human resource such as employee skill, knowledge and individual competencies (Hafeez et al, 2007).…”
Section: Theoretical Framework and Hypothesesmentioning
confidence: 99%
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“…To an extent, it appears that the question of outsourcing relates to the firm's existence itself (Nellis and Parker, 2002;Hafeez et al, 2007). Another perspective is provided by Lonsdale (1999), who suggested that the old issue of defining a firm's boundary is a critical component of outsourcing.…”
Section: Introductionmentioning
confidence: 99%
“…He found that a partner's culture, past experience, size, and structure are as important in partner selection as task-related criteria, such as partners' technical know-how, financial assets, managerial experience, and access to markets. Based on detailed literature reviews (Das & Teng, 2000;Hafeez, Malak, & Zhang, 2007;Kumar & Malegeant, 2006), two groups of evaluation criteria have been defined; these authors subsequently used these criteria in each of their proposed frameworks. The first group of evaluation criteria focuses on the strategic aspects of collaboration and identifies them as similar values and goals, size, financial stability, culture, track record, and fit to develop a sustainable relationship.…”
Section: Conceptual Frameworkmentioning
confidence: 99%