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Determinants of Information Technology Outsourcing

Author

Listed:
  • Mazza Tatiana
  • Azzali Stefano

    (Università degli Studi di Parma Parma, Italia)

Abstract

Financial reporting is a key outputs of Information Technology (IT). Thus to assure the reliability of financial reporting, the IT audit has to be evaluated. The evaluation of IT Audit is necessary also when the IT is outsourced. This paper aims to identify the determinants of the Information Technology Outsourcing (ITO) decision in Italy and to test empirically the ITO framework developed theoretically by Lacity et al. (2011), using the variable construction based on Lacity et al. (2010). We use a questionnaire addressed to Italian companies which are today obliged to comply with Law 262/2005. The aim is to test the reliability of financial reporting through the evaluation of internal control, such as IT audit. We control for the non-response bias. We build a panel data for our regression model. We find that client firm characteristics, Task Complexity and ITO outcomes are significant for Italian listed companies in the ITO decision. The findings are original in that they concern a country which has specific characteristics and where very little empirical research exists on the topic.

Suggested Citation

  • Mazza Tatiana & Azzali Stefano, 2014. "Determinants of Information Technology Outsourcing," Scientific Annals of Economics and Business, Sciendo, vol. 61(1), pages 1-15, July.
    • Handle: RePEc:vrs:aicuec:v:61:y:2014:i:1:p:15:n:8
    DOI: 10.2478/aicue-2014-0008
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    References listed on IDEAS

    as
    1. Mary C. Lacity & Leslie P. Willcocks, 2009. "Information Systems and Outsourcing," Palgrave Macmillan Books, Palgrave Macmillan, number 978-0-230-59483-8, December.
    2. Leslie P. Willcocks & Mary C. Lacity, 2009. "The Practice of Outsourcing," Palgrave Macmillan Books, Palgrave Macmillan, number 978-0-230-24084-1, December.
    3. Mark L. Diana, 2009. "Exploring information systems outsourcing in U.S. hospital-based health care delivery systems," Health Care Management Science, Springer, vol. 12(4), pages 434-450, December.
    4. Emilio Alvarez-Suescun, 2010. "Combining transaction cost and resource-based insights to explain IT implementation outsourcing," Information Systems Frontiers, Springer, vol. 12(5), pages 631-645, November.
    5. Joseph W. Rottman & Mary C. Lacity, 2008. "A US Client’s learning from outsourcing IT work offshore," Information Systems Frontiers, Springer, vol. 10(2), pages 259-275, April.
    6. Laura Poppo & Mary C. Lacity, 2006. "The Normative Value of Transaction Cost Economics: What Managers Have Learned About TCE Principles in the IT Context," Springer Books, in: Rudy Hirschheim & Armin Heinzl & Jens Dibbern (ed.), Information Systems Outsourcing, edition 2, pages 259-282, Springer.
    7. Volker Mahnke & Mikkel Lucas Overby & Jan Vang, 2005. "Strategic Outsourcing of IT Services: Theoretical Stocktaking and Empirical Challenges," Industry and Innovation, Taylor & Francis Journals, vol. 12(2), pages 205-253.
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