Abstract

The internal development and outsourced development of information systems have been studied intensively, but little research has been conducted on the joint development mode. This paper describes the benefits and problems encountered in the joint development of accounting management information systems based on a real case. The case illustrates some distinct advantages, such as full control over the development schedule, the flexibility with resource allocation, and insurance for sustained active participation by the end-users. However, this development mode also involves potential problems, e.g., potential conflicts arising from diverse backgrounds and cultures of the various stakeholders and challenges to manage personnel from outside partners.

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