“…Many studies on IS outsourcing have reached contradictory conclusions, providing reasons both for the growth (Alner, 2001;Ang and Straub, 1998;Gonzalez, Gasco and Llopis, 2005;McLellan, Marcolin and Beamish, 1995) and for the decline of this trend based, in the latter case, on the various risks associated with the application of IT outsourcing practices (Barthélemy, 2001;Earl, 1996;Palvia, 1995;Tafti, 2005;Willcocks, Lacity and Kern, 1999). Evaluating IT outsourcing decisions is highly problematic at the moment (Chen, Chou and Lin, 2007), mainly because outsourcing has often been viewed as a set of homogeneous services, failing to recognise the existence of various outsourcing contracts and relationships.…”