The Study on Decision Mechanism of Information Systems Outsourcing in Taiwan Financial Services Industry

Tzu-Chun Sheng, Meng-Yin Shi, Jun-Hao Li


The intense market competition provided higher demands on the financial institution with across-the-aboard opening for financial services industry in Taiwan. Hence, the financial services industry in Taiwan as the research object aims at exploring the decision mechanism and influential factors while establishing the operational decision of information systems outsourcing. Firstly, the study compiled the related literatures regarding influential operational factors on Information Systems Outsourcing by Financial Services Industry. The modified Delphi approach demarcated Outsourcing Theory into five evaluation criteria, such as “The Enterprise Organization and Management”, “Costs and Financial Factors”, “System Structure Technology”, “The Enterprise Ethic and Laws”, and “Outsourcing Contractor Factors” and seventeen sub-criteria. Fuzzy Analytic Hierarchy Process clarified the operational decision mechanism of information system outsourcing committed by Financial Services Industry through setting up the structure of Analytic Hierarchy Process and expert questionnaires. The empirical results of this study enable to not only make up for the insufficient former related literatures but also be proposed for the reference of operational decision of information system outsourcing established by Financial Services Industry in either Taiwan or other Asian countries.

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Accounting and Finance Research
ISSN 1927-5986 (Print)   ISSN 1927-5994 (Online) Email:

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