Accounting Services: Offshoring and Value Chains

In this chapter, we consider the trends in the procurement of accounting and finance services from offshore providers, in terms of the evolution of the value chain in the production of these services. We have three main interests in this chapter: one is the ‘what, how, where, and why’ of the offshoring of these services. More specific questions in this area are how traditional models might evolve in the context of technological change, and whether offshoring that historically has been observed might collapse. We are concerned about the ways in which policy settings affect these events and what reforms might facilitate the development of models, including providing more opportunities for Association of Southeast Asian Nations (ASEAN) economies to participate in these value chains.