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