The article reviews previous studies on offshore outsourcing and emphasizes the need for more research from the perspective of service receivers. It suggests that there is a lack of focus on the benefits and risks for service receivers in existing studies. The paper also points out that offshore outsourcing is not limited to a few areas and calls for more qualitative and quantitative research to better understand the issues in this field. The main goal is to provide a synthesis of viewpoints on reasons for offshore outsourcing, theoretical justifications, and future expectations from service provider firms.