This research addresses the question, what are the key drivers for information technology and systems (ITS) outsourcing? ITS outsourcing drivers are examined in this research in light of several underlying organizational and economic theories in order to generate a comprehensive and enduring ITS outsourcing drivers taxonomy. A preliminary taxonomy has been developed using qualitative content analysis of 49 articles, which has been triangulated using an internal/external drivers model developed from systems-theoretic notions. Quantitative content analysis technique is being used to analyze outsourcing reports publicly available in the PR Newswire database published over the last 11 years to further develop the ITS outsourcing drivers taxonomy.