There is a growth trend towards the outsourcing of accounting activities. The drivers of outsourcingemanate from organisational initiatives, improvement focus, financial and cost objectives or growthobjectives. Despite the increasing practical significance of this phenomenon, the academic literature islimited to a handfull of studies concerned with the delegation of accounting functions. There aredifferent drives and phases in the process of outsourcing but little is known on what drives accountingoutsourcing and its process. Based on an in-depth case study, this paper seeks to understand thedrivers and processes in accounting outsourcing. This study examines the mechanisms and practicesadopted in accounting outsourcing in a Malaysian company. Interviews were conducted with vendorand client of the company studied. The findings reveal that there is no firm basis used by the companystudied for evaluating its outsourcing decision.
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