Risiko Hubungan dan Kepercayaan: Kajian Kes Penyumberan-Luar Perkhidmatan Perakaunan di Malaysia

The needs for accounting outsourcing are growing and subsecuently leads to the increasing needs of risk management. However, most outsourcing clients chose outsourcing vendors based on their trust that was built from previous relationship rather than that based on appropriate tendering and selection processes. This paper discusses issues of relational risks and trust. This paper focuses on the difficulties faced by the firm during the outsourcing relations and the use of trust to minimise relational risks with a third party vendor. Some of the difficulties include managerial problems such as unnecessary errors and mistakes that lead to the termination of contract. This study used on an in- depth case study of a government agency that outsourced their accounting work to local outsourcing vendor in Malaysia. Theoretically, this study enhances our understanding on issues of relational risks and the reliance on trust to minimise the risks. Practically, this study provides guidelines on how to manage the risks of accounting outsourcing relationship with third party vendor effectively.