Advise businesses on external IT resources: help clients and employers find the best IT vendors - when needed.

Journal of AccountancyVol. 197 Nbr. 6, June 2004

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Information technology

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Advise businesses on external IT resources: help clients and employers find the best IT vendors - when needed.

Companies can't compete effectively if their information technology (IT) systems don't have the power or flexibility to perform essential business functions. But many organizations find it difficult to set up or maintain the IT resources necessary to do these jobs in-house. This article will show CPAs how to help their clients or employers find the most effective and economical way to obtain the network administration, computerized billing, payroll, customer service, human resources or other electronic logistical services they need to support mission-critical business processes. (For brevity's sake, the article will use the term client in contexts applicable to both clients and employers.)

The first and most important decision a company must make is whether to outsource one or more of its technology-dependent functions. To help make that decision, the CPA should become familiar with the most common reasons companies consider farming out IT functions (see "Deciding Whether to Seek Outside IT Help," page 56). If a client chooses to out...

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