Abstract

The global information technology (IT) outsourcing market continues to expand and grow in complexity. Although extensive research has been conducted in this field, reported levels of client satisfaction with outsourcing service providers remain relatively low. Meanwhile, artificial intelligence (AI) has proven effective in enhancing efficiency and enabling innovative solutions across numerous industries (Hsu et al., 2022). However, the application of AI within IT outsourcing particularly in knowledge transfer, a critical component of outsourcing success, has not been adequately examined (Gratzke et al., 2026). While prior studies have explored AI’s role in knowledge management, they provide limited insight into how AI can support knowledge transfer in IT outsourcing contexts. Therefore, the main purpose of this study is to investigate the critical factors influencing the successful AI-enabled knowledge transfer from client to vendor in IT outsourcing. This leads to the development of a conceptual framework within the theoretical background of the Technology–Organization–Environment (TOE) framework and Absorptive Capacity theory. This study adopted a qualitative approach via semi-structured interviews to address the research question. A total of 30 managers from IT outsourcing organizations will be invited for interviews, and the collected data will be analyzed using thematic analysis to identify the key challenges involved. The findings of this study offer valuable guidance for IT outsourcing service providers seeking to integrate AI into their knowledge transfer processes. By identifying the key challenges and enabling factors, the study provides organizations with useful insights for adopting AI tools and practices to enhance knowledge exchange. The proposed framework can assist managers in assessing organizational readiness, improving staff competencies, and aligning AI initiatives with strategic objectives.

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