“…Researchers often argue that the OSD context has higher complexity than "traditional" in-house or domestically outsourced contexts (Dibbern et al, 2008;Wiener & Stephan, 2010), making the task of controlling IS offshoring projects particularly challenging (Gopal & Gosain, 2010;Kirsch, 2004;Rustagi, King, & Kirsch, 2008). For these contexts, studies on IS project control have evolved from an early focus on antecedent conditions of control choices (e.g., Kirsch, 1996Kirsch, , 1997 to an increasing attention being placed on control outcomes (Gopal & Gosain, 2010;Tiwana, 2010;Tiwana & Keil, 2009).…”