Offshoring Decision Making and Human Capital Risks Control: the Case of the Financial Services Industry

Offshoring goes on growing, in spite of some ebbing away. It has been especially the case for the financial services industry over the last couple of years. As a result of this trend, it is the double stake of globalization and industries specialization that is being addressed. The comprehensive analysis of current decision making models is therefore of paramount importance since different rationality models are being referred to. In that regard, the human capital approach is required to enlighten the offshoring debate. Indeed, this approach can help clarifying in a fresh manner the costs/benefits analysis of an offshoring strategy, especially through human capital risks scrutiny.