Abstract
In recent years, the development of cloud computing has reduced the total cost of ownership of information systems. Reduction in cost is possible when both system development and maintenance involve more offshore companies. It is easy to transfer instructions for routine operations to offshore companies; however, non-routine operations require operators with advanced knowledge and the various decisions involved are difficult to describe through documentation. In this study, we examine one case in which the measures adopted were effective in transferring a non-routine operation offshore.
