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Qi-Jing Yang

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Open access Aug 2026

An Integrated Financial Valuation and Management Accounting Framework for Strategic Outsourcing Decisions

In corporate development, strategic outsourcing has become critical for firms seeking both operational efficiency and sustained competitive advantage. However, outsourcing decisions are often complicated by information asymmetry, bounded rationality, and the limitations of single-dimensional evaluation methods. This pa...

Qi-Jing Yang · 0 citations

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