Collaborative IT Outsourcing in the Public Sector: A Case Analysis of Standard Business Reporting in Australia

This study provides a case analysis of a successful collaborative information technology outsourcing arrangement in a public sector setting. An endogenous framework depicting four key factors (motivation, decision-making, outcomes, and relationship management) was developed and used to examine a collaboration between the Australian Government (Treasury and Taxation Office) and Fujitsu to develop Australia’s Standard Business Reporting infrastructure. Document analysis and interviews with business and technical executives of both parties provided insights that highlight a shift from cost-focused outsourcing initiatives toward more mutually beneficial partnerships focused on co-created value.