Is more IT offshoring better?
研究了大型西方公司IT服务离岸外包程度与销售、利润等绩效指标的关系，发现两者之间没有明确关联，提示需要进一步研究何时以及如何离岸外包。
Abstract We explore the link between a company's performance and the extent of its offshoring of IT‐enabled services, focusing on large western companies. Our performance measures comprise sales, profit as percentage of sales, profit/employee and sales/employee over 1999–2004. To measure offshoring, we consider the extent to which these companies have offshored: (1) software development and other IT‐related development and maintenance, (2) business processes such as payroll or claims processing, and (3) call centers. We performed cluster analysis using the three corresponding offshoring variables to obtain broad patterns of offshoring. Then we compared the average performance of the companies in different clusters using ANOVA; did a regression analysis of the performance measures against the three offshoring variables; and performed non‐parametric correlations within industry sectors. None of these tests indicated any clear link between company performance and the extent of offshoring thus suggesting that further study is needed to understand when to offshore and how best to do it.