In the article the author analyses one of the most rapidly developing spheres of entrepreneurial outsourcing activities – outsourcing of information technologies. IT outsourcing in Russia enjoys two-digit growth rates due to the “low base” effect, as well as due to the economic turmoil, which forces entrepreneurs to cut costs. Decision to outsource or to retain IT within the organization is determined by the four factors, which form the basis for the author's methodological and theoretical model. This article will be of interest to entrepreneurs, companies, top and middle management, researchers of economics, outsourcing and IT industry.
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