Risiko Hubungan dan Kepercayaan: Kajian Kes Penyumberan-Luar Perkhidmatan Perakaunan di Malaysia(Relational Risks and Trust: A Case Study of Accounting Outsourcing in Malaysia)

Aini Aman, Ruhanita Maelah


Keperluan terhadap penyumberan-luar perakaunan semakin meningkat dan secara tidak langsung telah meningkatkan
juga keperluan terhadap pengurusan risiko yang cekap.   Namun begitu, kebanyakan pengguna penyumberan-luar
perakaunan memilih syarikat penyumberan-luar berdasarkan kepercayaan yang dibina sebelumnya tanpa melalui
proses pemilihan pembekal yang sepatutnya. Kertas kerja ini akan membincangkan bagaimana isu kepercayaan ini
telah dapat mengurangkan kebimbangan terhadap risiko hubungan dengan pihak ketiga dan bagaimana kepercayaan
yang keterlaluan tanpa melaksanakan asas-asas kawalan dalam proses penyumberan-luar perakaunan telah
menyebabkan kepincangan dalam pengurusan dan seterusnya penamatan kontrak perkhidmatan. Perbincangan ini adalah berdasarkan kajian kes terperinci sebuah agensi kerajaan yang menggunakan perkhidmatan penyumberanluar
perakaunan dari sebuah syarikat penyumberan-luar di Malaysia. Secara teorinya, hasil kajian ini mengukuhkan
lagi teori berkenaan risiko hubungan dan kepercayaan dan secara praktisnya menyumbangkan panduan mengurus
proses penyumberan-luar yang lebih berkesan.

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 indepth
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.

Full Text:



  • There are currently no refbacks.


The editors and publisher of Jurnal Pengurusan have made every possible effort to verify the accuracy of all information contained in this publication. Any opinions, discussions, views and recommendations expressed in the article are solely those of the authors and are not of Jurnal Pengurusan, its editors or its publisher. Jurnal Pengurusan, its editors and its publisher will not be liable for any direct, indirect, consequential, special, exemplary, or other damages arising therefrom.