Kumarce Gholamian - Department of Management, Kish International Branch, Islamic Azad University, Kish Island, Iran
Hamidreza Vakilifard - Department of Accounting, Tehran Sciences and Researches Azad University, Tehran, Iran
Ghodratalla Talebnia - Department of Accounting, Tehran Sciences and Researches Azad University, Tehran, Iran
Rezvan Hejazi - Departments of Accounting, Khatam University, Tehran, Iran

The purpose of this paper was to design a conceptual model of sustainable outsourcingwith a balanced scorecard using the hierarchical analysis process. In this research, success factors of outsourcing were identified based on previous studies conducted inside and outside of the country. To ensure the validity of the factors, in addition to the content validity and the validity index, the reliability was guaranteed using the inconsistencyratio of the paired comparison questionnaire based on the Expert Choice report. An affinity diagram developed using the brainstorming approach was implemented for strategic objectives of the model. Our findings indicated that a sustainable outsourcing model was successfully designed using a balanced scorecard. Economic, social and environmental sustainability was considered in each of the balanced scorecard faces used in the model. In this work, sustainable domestic business, customer satisfaction, and sustainable learning and growth were the main objectives. Finally, a balanced scorecard with 26 strategic objectives was designed and implemented. To this end, paired comparisons were performed to compute the importance of each strategic goal in every phase and make prioritization accordingly.

Analytic Hierarchy Process, Blanced Scorecard, Outsourcing, Sustainability