Transformations  in
Business & Economics

PERFORMANCE OF INTERNAL CONTROL. THE INSIGHTS IN THE BUSINESS SERVICES SECTOR
Ewa Stanczyk-Hugiet, Agnieszka Maciejczyk

ABSTRACT. Outsourcing research has identified that controlling the outsourcing provider is essential for a successful outsourcing engagement. The purpose of this paper is to present and conduct an analysis of the internal control of services performance from the perspective of service providers in BPOs and SSCs by means of a survey. We use literature on outsourcing arrangements and service quality to build a concept of the service quality dimensions to measure the internal control of the services. The study uses data from 76 service providers (46.6 % of the BPOs and SSCs located in Poland). The results suggest that that Completeness has the highest impact on the perceived performance of the internal control process. On the other hand, Assurance has the lowest impact on the perceived performance. The paper contributes to a better understanding of internal control of services performance perception that is implemented at service providers in practice.

KEYWORDS:  outsourcing, service quality, performance.

JEL classification:  L22, L10, L25.