Accounting Information Systems


Control of outsourced IT projects is an important topic in several research disciplines. This study brings together twoapproaches from auditing and IS literature in order to obtain deeper understanding of control mechanisms in complexoutsourced IT projects. It is proposed that communication tools, viewed as “boundary objects”, are also useful forimplementing control functions, such as risk assessment and performance monitoring. To test this proposition, field data willbe collected from managers of complex outsourced IT projects through an online survey instrument.This paper presents the results of pilot survey data analysis. The data suggest that different types of communication tools aresuited to support different control objectives. Another observed pattern is that the number of different tools in use andrequirements for specific tools in the outsourcing contract are negatively associated with project success.