D23 - Organizational Behavior; Transaction Costs; Property RightsReturn

This study examines the financial implications of business process outsourcing (BPO) in the context of Saudi Arabia’s Vision 2030 economic diversification agenda, using Miza International Co. as a case study. Drawing on Transaction Cost Economics and the Knowledge-Based View, the research analyzes how BPO selection quality and cost-management practices influence firm-level financial performance. Data were collected from 384 stakeholders and analyzed using multiple linear regression. The results indicate that both effective BPO selection (β = 0.234, p < 0.001) and cost management (β = 0.168, p < 0.001) significantly enhance financial performance, jointly explaining 47.5% of the variance. Strategic alignment emerged as the strongest predictor, suggesting that BPO functions primarily as a strategic value-creation mechanism rather than solely a cost-reduction tool in this emerging market context. The findings provide practical and policy-relevant insights for firms leveraging outsourcing to support national diversification objectives.

Technostress as an academic domain has evolved significantly since year 1984. Based on the systematic literature review (SLR), eight determinants of technostress were identified which were classified into individual and organizational categories. Individual determinants were further divided into demographic, psychographic and cognitive categories. Outcome of the SLR was the development of a comprehensive framework of technostress. This study can facilitate the top management and the HR managers of organizations to adopt appropriate change management interventions while implementing and augmenting new technologies.