Accounting for new organisational forms: initial findings on sub-contracting and outsourcing in the UK

New organisational forms are brought about by globalisation and developments in technology, and are generally flatter, leaner, less hierarchical and more flexible than the traditional bureaucratic forms. This move has been spurred by the growth in subcontracting and outsourcing by organisations in order to focus on their core activities. This research executive summary identifies key questions which assess the use of new organisational forms in contemporary UK business, and its consequent implications for management accounting.