Decisions on whether to outsource services such as payroll accounting and systems development are much like make-or-buy decisions.

Queen Victoria is reported to have said (1) "Change, why do we need change?, things are quite bad enough as they are" Hardly anyone would disagree that the rapid advancement of technology has affected many industries in recent years, and any process that is not identified as a core to the company's actual business can be outsourced to external providers. In any outsourcing situation, it is prudent to ask if it makes sense from a business …

…Resources 1.<Tab/>Queen Victoria 1873:Published in the April/July 1971 issue of The Monarchist 2.<Tab/>IT Management :Outsourcing: Computer Weekly: 21/10/03 3.<Tab/>Introduction to management Accounting: Horngren, Sundem & Stratton 12th edition:2002 4.<Tab/>www.publications.doh.gov.uk/public/summarytables2003.pdf 5.<Tab/>www.statistics.gov.uk 6.<Tab/>www.personneltoday.com/Article22755.htm