The export of IT outsourcing also known as offshoringis considered one of the main phenomena in the IT industry. Responsibilities have been transferred to IT suppliers around the world. A key aspect of this phenomenon is the importance that emerging economies, such as Brazil, Panama, China, India and others, have been consolidating themselves as providers of IT offshoring .
Offshoring services offshoring can be provided by the company's own units located in different countries, or by other companies also located in different countries. The offshore subsidiary is defined as the one that produces specific items at low cost, following pre-established methods, but it’s not innovative. Such conception of offshoring, based exclusively on cost reduction, disregards, for example, the subsidiary's autonomy to define new processes and technologies and, thus, evolve in its role within the corporation.
The offshoring is, in reality, aligned with the need for rationalization, which is a consequence of globalization and can also be used by subsidiaries to go beyond their role as specialized contributors. Indian subsidiaries, for whom the offshoringadded to their entrepreneurial profile, was essential for them to gain more relevance in the corporation context. Depending on the evolution of the subsidiary, it may be a contributor or a strategic leader, a source of valuable resources for other units, or it may be given global mandates to develop certain types of products or services for the global market.
The subsidiary's growing participation contributes to the development of competitive advantages for the corporation. Having a degree of freedom to define its own future, the challenge for the subsidiary is to understand the necessary conditions to develop a set of competencies that are recognized by the corporation as a source of value creation.
Although offshoring represents a development opportunity for subsidiaries, only recently researchers have been soughting to understand how and what factors determine this development. After the 80s, more subsidiaries have shown their ability to take ideas forward, to carry out research work for the corporation and to become active participants in the formulation and implementation of the organization's strategy. Thus, the generation of competitive advantages is no longer an exclusive activity of the parent company and becomes a collective responsibility of the entire corporate network.
Management capacity is a key determinant of the development of the role of subsidiaries. Management capacity is associated with the ability to execute plans at the agreed times and to deliver services at the pre-defined quality level.
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