This study developed and tested a model of the determinants of completeness of IT outsourcing contracts. The model is based on the assumption that the level of contract completeness results from a trade-off between the cost of developing a complete contract and the protection it offers. In contrast with outsourcing in many other sectors, IT outsourcing can be a temporary measure, with the anticipation that activities can be reintegrated in-house. This means that managers have to take into account the time horizon when deciding on the level of completeness of the contract. Results show that firms rely on more complete contracts when outsourcing is seen as a permanent approach. Also, transaction cost theory variables play multiple roles. Uncertainty reduces the level of completeness, while idiosyncrasy reduces partly the use of permanent outsourcing. Demand predictability, representing frequency, plays a dual role, increasing completeness but reducing the likelihood that outsourcing is used as a permanent solution.

中文翻译：

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信息技术外包合同完整性的决定因素

这项研究开发并测试了IT外包合同的完整性决定因素的模型。该模型基于这样的假设，即合同完整性的水平是在开发完整合同的成本与其提供的保护之间进行权衡得出的。与许多其他部门的外包相比，IT外包可以是一种临时措施，因为预期活动可以在内部进行重新整合。这意味着管理人员在确定合同的完整性时必须考虑时间范围。结果表明，当外包被视为一种永久性方法时，公司将依赖更完整的合同。同样，交易成本理论变量也起着多种作用。不确定性降低了完整性水平，而特质化则部分减少了永久外包的使用。