“…Others adopting a resourcebased view (RBV) of the firm, focused on the relationship between IT resources, organisation performance and competitive advantage (Bharadwaj, 2000;Mata et al, 1995;Ross et al, 1996;Powell and Dent-Micallef, 1997;Tippins and Sohi, 2003) and on the definition of IT capabilities (Bharadwaj, 2000;Yongbeom et al, 2006;Duhan, 2007;Bharadwaj et al, 1999). IT outsourcing relationships are also being strongly discussed among researchers (Kern and Willcocks, 2002;Hurley, 2001;Gonzalez et al, 2006;Kishore et al, 2003;Goo et al, 2007;Lacity et al, 1996) where the reasons for success in IT adoption are shifted from the IT products implementation to the management of relationships with service providers (Kishore et al, 2003). The importance given to relationships in the context of IT implementation is also evident in research on client-consultant relationships (Mike, 2003;Shah, 1990;Chornoboy and Gardner, 1990;Larwood and Gattiker, 1986;Dawes et al, 2007).…”