This study provides an insight into the duality of client and vendor relationship (CVR) in information technology (IT) outsourcing by adopting a composite view of a subject in activity theory analysis. Evidence in the literature shows a trend that outsourcing relationships have become strategic assets with clients scouting for not only technical outcomes but for business ideas and innovation from their suppliers. Whilst extant literature demonstrates the critical role of outsourcing relationships in outsourcing success and value, the research on IT outsourcing has largely examined outsourcing relationships in general, focusing on the factors, challenges and a one-sided view of the CVR and providing no insights on the relationship between the client and vendor from a composite perspective. To explore this, our study employed an interpretive qualitative case study method and activity theory as the lens. Drawing on hermeneutics to analyse the data, the findings show the need for activity theory to cater for the duality of subjects in a collaborative way. Implications of the study for practice and policy are then provided.

本研究通过在活动理论分析中采用主题的复合视图，深入了解信息技术 (IT) 外包中客户和供应商关系 (CVR) 的二元性。文献中的证据表明，外包关系已成为战略资产，客户不仅寻求技术成果，还寻求供应商的商业理念和创新。虽然现有文献证明了外包关系在外包成功和价值中的关键作用，但对 IT 外包的研究主要考察了一般的外包关系，重点关注因素、挑战和 CVR 的片面观点，并没有提供关于外包关系的见解。从复合的角度来看客户和供应商之间的关系。为了探索这一点，我们的研究采用了解释性定性案例研究方法和活动理论作为镜头。利用诠释学来分析数据，研究结果表明活动理论需要以协作的方式迎合主体的二元性。然后提供了研究对实践和政策的影响。