ABSTRACT
To date, the vast majority of the work done in the IT offshoring field has focused on how the large, multinational corporations (MNCs) have utilized offshore resources to reduce their costs. Research figures estimate that more than 50 per cent of the American Fortune 500 firms and an increasing proportion of Western European and Japanese firms are users of offshoring. Small and medium sized enterprises (SMEs) are relatively new users of offshoring, and little has been done to investigate their drivers and barriers to offshoring. We posited that SMEs face a number of unique challenges in considering offshoring.
