外文翻譯----肯亞銀行部門的外包操作

1、<p>　　外文題目： Outsourcing Practices of The KENYAN Banking Sector </p><p>　　出 處：Afrian Journal of Accounting,Economics,Finance and Banking Research</p><p>　　作 者： Dulach

2、a Barako,Peter Gatere </p><p>　　Outsourcing Practices of The KENYAN Banking Sector</p><p>　　IV. RESULTS</p><p>　　4.1 Descriptive analysis</p><p>　　Table 1, present

3、s information relating to personal attributes of the respondents. The respondents are well educated with 89% holding at least a first degree and all the respondents occupying management positions. This suggests that all

4、 the respondents were well versed with the policies and operations of the bank, and involve in outsourcing decisions. Thus, the survey response can be relied upon to the extent that all respondent are bank managers with

5、majority (78%) in senior management position</p><p>　　Table 2 shows the level of outsourcing for each function. The level of outsourcing was captured using for constructs, dependent uopn whether the bank; a

6、lready outsource the function, is under consideration, has decided against or reintegrate a particular function with others. </p><p>　　Analysis of the section on the level of outsourcing indicates that ATM

7、 function is the most outsourced in the banking sector in Kenya with 67% of the respondents indicating that their banks have already outsourced the function. The high rate of outsourcing of the function may be explain

8、ed by high costs of maintaining ATMs and also, the emergence of private companies offering the services on sharing basis. Card processing is the second highly outsourced function with 58% of the respondents con</p>

9、<p>　　Internal audit was cited by 16% of the respondents as one of the function that banks have at one point considered to integrate with other core functions. This may be explained by critical role the internal

10、audit function plays in the whole business process. It also indicates concerns about service quality of third party in effectively undertaking such an important internal governance responsibility. </p><p>

11、　　The results of the questionnaire responses on perceived benefits of outsourcing are shown in on Table 3. The respondents are generally in agreement that outsourcing process brings benefits to a bank. Focus on the core

12、 business was cited by all the respondents as one of the benefits derived from outsourcing arrangement. Freeing of resources to other functions of the bank, was rated lowest with only 45% of the respondents citing it as

13、one of the benefits that is derived from outsourcing function.</p><p>　　Table 4 presents findings on risks associated with outsourcing. Banks cite reputational risk, strategic risk, operational risk and cont

14、ractual risk as the most likely risks in outsourcing, with 79%, 53%, 58% and 53% respectively of the respondents ranking the risks as very high or high. Reputational risk is perceived as high or very high given the fact

15、 the quality of service being offered by the contracted third party may not meet banks expectations, thereby damaging the reputation of the bank.</p><p>　　This can be explained by the fact that, all the outs

16、ourcing business taking place is done within the country. The results of the survey shows that both the risks under the control of the banks (such as strategic and compliance risks) and the service provider (such as, re

17、putational, operational and counterparty risks) are equally important. This is inconsistent with prior findings, for instance Gewald and Dibbern (2005), suggest that risks in the area of responsibility controlled by

18、 bank ar</p><p>　　Correlation Matrix </p><p>　　Table 5 presents correlations among the dependent variables: Size, Cost and Profitability. The result suggests that multicollinearity is not of con

19、cern as to affect further multivariate test. It is generally accepted that a correlation coefficient not greater than 0.80 is not considered harmful in a regression analysis (see for example Olusegun, Naser and Mora 1994

20、). Thus, multicollinearity is not a serious issue that may affect results of logistic regression. </p><p>　　Logistic Regression analysis </p><p>　　Table 6 presents results of the Logistic regres

21、sion analysis. Findings indicate size1 of bank is strongly and positively associated with outsourcing practices. Thus, hypothesis H1 is supported. This suggests that, the larger the bank, the higher the likelihood of a f

22、inancial institution to outsource some of its functional activities. Surprisingly, other predictor variables, namely, cost and profitability are not statistically significantly associated with outsourcing decisions. Thus

23、, hypothesis </p><p>　　V. SUMMARY AND POLICY IMPLICATIONS</p><p>　　The primary purpose of this study is to explore outsourcing practices in the Kenyan banking sector. In particular, the study ex

24、amines the perceived benefits and risks associated with outsourcing activities in the Kenyan banking sector. </p><p>　　One interesting and disturbing finding is the large number of financial institutions (ne

25、arly 50%) involved in outsourcing of certain banking functions, in an environment without a regulatory framework. This therefore calls for urgent measures to institute a regulatory framework in place in the form of an ou

26、tsourcing guideline to the banking sector. </p><p>　　ATM and card processing are the major activities currently outsourced in the banking industry. Customer account processing is least outsourced activity. T

27、his is consistent with global concerns about money laundering where ?know your customer? is the starting point to combat this vice. However, as shown in Table 2 some banks are considering outsourcing of customer account

28、processing and this may pose significant challenge in the regulatory environment, and especially with respect to fighting mone</p><p>　　Banks cite, cost reduction, focus on core competencies and improved ser

29、vices as the main benefits of outsourcing. Reputational, operational, contractual and strategic risks are the main risks associated with outsourcing practices. While this study may not have covered this aspect, its of in

30、terest to the regulatory authorities to examine how banks achieve a balance in risks and benefits associated with outsourcing taking into consideration interests of other stakeholders such as depositors. </p><

31、p>　　Results of the logistic regression analysis indicate that bank size is positively associated with outsourcing decisions. Whereas cost saving and profitability are not significant predictors of outsourcing practice

32、s in the Kenyan banking sector. That size is a significant determinant of outsourcing decisions has regulatory implication. From a regulation vantage point it is imperative to note that larger financial institutions are

33、likely to outsource, and therefore on aggregate scale, the industry</p><p>　　The findings of this study should be viewed in light of a few limitations. The use of questionnaire to gather relevant information

34、 on the perceived benefits and risks on outsourcing must be noted. The richness and depth of this research can be enhanced by use of interviews and observations. In addition, a pragmatic review and analysis could have be

35、nefited more by use of internal bank documents like board minutes, policies and procedures which could have provided more insight into the operations </p><p>　　An important extension of this study is to repl

36、icate this research to other countries, and more importantly conduct comparative country studies. In additions, given the changes that are taking place globally and enactment of rules and laws, on corporate governance, i

37、t would be necessary to carry out research on the role of board members in outsourcing. As it has been the tradition, the board is the key internal governance mechanism, and it would of interest to understand the board-r

38、oom dynamics </p><p>　　外文題目： Outsourcing Practices of The KENYAN Banking Sector </p><p>　　出 處： Afrian Journal of Accounting,Economics,Finance and Banking Research

39、</p><p>　　作 者： Dulacha Barako,Peter Gatere </p><p><b>　　譯 文：</b></p><p>　　肯亞銀行部門的外包操作</p><p><b>　　四、結(jié)果</b></p&

40、gt;<p><b>　　4.1描述性分析</b></p><p>　　表格1表明了關(guān)于個人所貢獻的回應(yīng)的信息。這些回應(yīng)者受到良好教育有89%至少持有本科文憑而且這些回應(yīng)者都是很好精通政策，銀行業(yè)的運作，以及涉及到的外包決定。因此，這個調(diào)查的回應(yīng)在一定程度上可以被信賴作為證明這些回應(yīng)者都是銀行的管理者而且大部分（78%）是在高級管理層職位。這些回應(yīng)者中只有28%是女性，表明在銀

41、行部門女性少。</p><p><b>　　表格1</b></p><p><b>　　應(yīng)答者的背景信息</b></p><p>　　表格2顯示了外包每個功能的水平。外包的水平被發(fā)現(xiàn)然后應(yīng)用于構(gòu)造，外包是否獨立取決于銀行；當(dāng)然外包這個功能正在被考慮決定對立還是重新融入社會作為一項特殊的功能和其他功能一起。</p>

42、;<p>　　這節(jié)對外包層次的分析表明自動提款機的功能在Kenya銀行部門中是最外包的，而且參與調(diào)查的應(yīng)答者有67%表明他們的銀行是完全外包這項功能的。外包功能的高比率可以被解釋為維持自動提款機業(yè)務(wù)的高成本同時也是私人公司通過共享基礎(chǔ)提供服務(wù)的顯現(xiàn)。信用卡的處理是居于第二名高外包的功能，其中有58%的回應(yīng)者明確表態(tài)他們的銀行是完全外包這項功能。顧客的賬戶處理是最少外包的功能，所有參與調(diào)查的回應(yīng)者中沒有人表明他們的銀行是外包

43、這項功能的。這可能解釋了銀行秘密原則的嚴重性同時也是和全球關(guān)于洗錢這種行為與顧客出發(fā)點是抗擊罪惡的擔(dān)心是相一致的。</p><p>　　回應(yīng)者的16%是被內(nèi)地審計所引用作為銀行在某一點上考慮去管窺其它核心功能。這也可能會被解釋為內(nèi)地審計功能在整個經(jīng)濟運行過程中扮演批評的角色。它也表明了對第三方有效承擔(dān)如此重要的內(nèi)地統(tǒng)治責(zé)任提供高質(zhì)量服務(wù)的擔(dān)憂。</p><p><b>　　表格2

44、</b></p><p>　　外包水平(用百分比表示)</p><p>　　回應(yīng)者對外包風(fēng)險已經(jīng)發(fā)現(xiàn)的益處的調(diào)查問卷結(jié)果被顯示在表格3。這些回應(yīng)者一般在協(xié)定中表示外包過程給一個銀行帶來益處。集中于主要經(jīng)濟被所有回應(yīng)者所引用作為來源于外包協(xié)定的一個好處。自由資源對于銀行的其它功能來說是最低比率的，僅僅45%的回應(yīng)者引用它作為來源于外包功能益處的一個。訪問專門的供應(yīng)商也是被積極地定

45、義為對銀行成長有益處。在高科技領(lǐng)域這是特別的真實，在這方面銀行更愿意去外包因為科技快速地變化。</p><p><b>　　表格3</b></p><p>　　覺察的外包好處(用百分比表示)</p><p><b>　　來源:調(diào)查數(shù)據(jù)</b></p><p>　　表格4顯示了對跟外包相關(guān)風(fēng)險的發(fā)現(xiàn)。

46、銀行引用名譽風(fēng)險，戰(zhàn)略風(fēng)險，經(jīng)營風(fēng)險和合同風(fēng)險作為在外包中極有可能的風(fēng)險，回應(yīng)者調(diào)查結(jié)果中所占比例分別是79%，53%，58%和53%，風(fēng)險排名是非常高或者高的。名譽風(fēng)險是被覺察作為高的或者是非常高的事實，合同中所規(guī)定的第三方提供高質(zhì)量的服務(wù)可能沒有達到銀行的預(yù)期，因此損害了銀行的名譽。國家風(fēng)險沒有被考慮為在外包中是高風(fēng)險的，并且89%的回應(yīng)者排名這個風(fēng)險是中立和以下，只有11%的回應(yīng)者覺察是高風(fēng)險的。</p><p

47、><b>　　表格4</b></p><p><b>　　覺察的外包風(fēng)險</b></p><p>　　這些可以用事實來解釋，所有的外包經(jīng)濟在一個國家中會發(fā)生。調(diào)查的結(jié)果顯示銀行控制的風(fēng)險（比如戰(zhàn)略風(fēng)險和合規(guī)風(fēng)險）和服務(wù)供應(yīng)商（比如，名譽的、經(jīng)營的和交易對手的風(fēng)險）都是同等重要的。這是和以前的發(fā)現(xiàn)相矛盾，因為格瓦德和底本木(2005)表明銀行

48、控制責(zé)任領(lǐng)域的風(fēng)險是高的而且要比這些風(fēng)險由服務(wù)供應(yīng)商控制重要多了。</p><p><b>　　相關(guān)矩陣</b></p><p>　　表5列出因變量之間的相關(guān)性：尺寸，成本和盈利能力。結(jié)果表明，共線性不影響進一步多變量測試的關(guān)注。人們普遍接受的觀點是不考慮回歸分析有害物品（例如見奧盧塞貢，納塞爾和莫拉1994年）的相關(guān)系數(shù)不大于0.80。因此，多重共線性可能影響log

49、istic回歸結(jié)果但不是一個嚴重的問題。</p><p><b>　　表5</b></p><p><b>　　皮爾遜相關(guān)矩陣</b></p><p>　　*p<0.01,雙尾</p><p>　　Logistic回歸分析 </p><p>　　表6列出了Logisti

50、c回歸分析結(jié)果。研究結(jié)果顯示銀行尺寸1強烈，積極與外包的做法有關(guān)。因此，假設(shè)H1是支持的。這表明，規(guī)模較大的銀行，金融機構(gòu)有較高的可能性外包它的功能的一些活動。</p><p>　　令人驚訝的是，其他預(yù)測變量，即成本和盈利能力都沒有統(tǒng)計上的顯著相關(guān)的外包決策。因此，假設(shè)H2和H3不支持。</p><p><b>　　表6</b></p><p>

51、;　　Logistic回歸分析結(jié)果</p><p><b>　　*指示意義在 1%</b></p><p><b>　　五、結(jié)論和政策影響</b></p><p>　　本研究的主要目的是探討服務(wù)外包在肯尼亞銀行界的做法。特別是，研究探討知覺利益與外包在肯尼亞銀行界活動有關(guān)的風(fēng)險。 </p><p>

52、　　發(fā)現(xiàn)一個有趣的和令人不安的是在某些銀行職能外包的環(huán)境中，沒有涉及的金融機構(gòu)的監(jiān)管架構(gòu)（接近50％）多。因此，這要求采取緊急措施，研究所在其放置在一外包指引的形式向銀行業(yè)監(jiān)管框架。 </p><p>　　ATM和信用卡處理是目前在銀行業(yè)外包的主要活動?？蛻魩舻奶幚硎亲钌俚耐獍顒?。這與洗錢有關(guān)全球關(guān)注相一致，其中“了解你的客戶”是出發(fā)點，以打擊這種罪惡。然而，正如表2所示的一些銀行正在考慮外包客戶的帳務(wù)處理方

53、面，這可能構(gòu)成對監(jiān)管環(huán)境的重大挑戰(zhàn)，特別是要打擊有第三方參與的洗錢。 </p><p>　　銀行提出，把降低成本，集中核心競爭力和改善服務(wù)作為外包的主要好處。聲譽，業(yè)務(wù)，合同和外包戰(zhàn)略風(fēng)險是與外包有關(guān)的主要風(fēng)險。雖然這項研究可能沒有涉及這方面，其利益的調(diào)整監(jiān)管當(dāng)局去審查銀行如何實現(xiàn)在有關(guān)外包的風(fēng)險和利益之間的平衡，考慮到其他利益相關(guān)者如存戶利益的情況。 邏輯回歸分析結(jié)果表明，銀行規(guī)模與外包決策呈正相關(guān)。

54、而節(jié)省成本及盈利能力在肯尼亞銀行界的做法不是顯著預(yù)測的。該大小的外包決策作出重要的決定因素具有監(jiān)管的啟示。從監(jiān)管的高度，必須注意的是更大的金融機構(gòu)很可能會外包，因此，在總量規(guī)模該行業(yè)可能會高度暴露的外包風(fēng)險和第三方違約事件的連鎖影響是難以預(yù)料的在該部門特定的相互關(guān)系和相互依賴性。  這項研究的結(jié)果應(yīng)被視為是在一些限制下進行的。使用問卷去收集有關(guān)已經(jīng)覺察的有關(guān)外包的風(fēng)險和好處必須指出。使用采訪和觀察可以提高研究的豐富性和