RON BABIN is an assistant professor in the Ted Rogers School of Management at Ryerson University in Toronto. As a former partner at KPMG and then Accenture, his industry experience in outsourcing extends over 25 years. Dr. Babin is a member of the Centre for Outsourcing Research and Education (CORE) and the International Association of Outsourcing Professionals (IAOP). He is a graduate of the Manchester Business School at the University of Manchester, where he received a Doctorate in Business Administration (DBA). BRIAN NICHOLSON is a Senior Lecturer at Manchester Business School. Since 1995, he has been involved in teaching, research and consultancy projects in the broad area of global outsourcing of software and other business processes. This has involved work in India, China, Costa Rica, Iran, Egypt, Malaysia and Bangladesh. Dr Nicholson's research at the firm level has resulted in several influential publications in international journals and a book, Global IT Outsourcing (Cambridge University Press, 2003). Policy level consultancy studies have been undertaken for the governments of Costa Rica and Iran to stimulate software exports. In the case of Costa Rica, this resulted in production of a national level strategy. Recent work has been commissioned by the Institute of Chartered Accountants in England and Wales, 'Risk and Control of Offshore Outsourcing of Accounting Services'.