“…Tacit knowledge is a specific knowledge with unique content, which is difficult for structuring and diffusing, while explicit knowledge is easily distributed in formal and symbolic language [21]. Khan and Khan mentioned that contract flexibility, trustworthy relationship management, competitive bidding, consultation and negotiation, quality management, knowledge sharing, top management support, software process improvement certification, risk sharing attitude, time management, culture awareness, intellectual property right, data security and privacy, detailed specifications of product and project, conflict reconciliation mechanism are the important factors for successful outsourcing partnership, among which first five factors were identified as critical success factors [19].…”