This exploratory study examines outsourcing and offshoring of software development by analysing Indian companies in Finland. Based on qualitative data, results
support the view that offshore outsourcing decisions are usually cost-driven.
Link
http://econpapers.repec.org/scripts/redir.pl?u=http%3A%2F%2Fwww.etla.fi%2Ffiles%2F1250_Dp971.pdf;h=repec:rif:dpaper:971