THE ANALYSIS OF IT OUTSOURCING RISK IDENTIFICATION ON PRINCIPAL-AGENT THEORY

摘要：

IT outsourcing as a strategic business innovation has been adopted by more and more enterprises.The essence of IT outsourcing service is the Principal-agent relationship between enterprise and agent.As between enterprise and agent,there is information asymmetry,information distortion,coupled with the uncertainty of the market and the macroeconomic environment,resulting in IT outsourcing companies in the implementation encounter various risks existing in the process.This paper discusses the causes of IT outsourcing risk,and analyzes the losing control risk,uncertainty risk,cost risk and flexibility risk,and base on this,combined with the comprehensive COSO risk management framework,proposes a model of IT outsourcing risk identification.

关键词： IT Outsourcing Risk

作者: Lin Qu Zhongliang Guan

作者单位: School of Economics and Management,Beijing Jiaotong University,Haidian District,Beijing 100044,China

会议类型: 国际会议

会议名称: 13th International Conference on Enterprise Information System(第13届企业信息系统国际会议 ICEIS 2011)

会议地点: 北京

会议语种:英文

页码: 547-550

在线出版日期: 2011-06-08（万方平台首次上网日期，不代表论文的发表时间）