%0 Journal Article %T Do costs matter in ASP sourcing decisions? %A Vincenzo Morabito %A Stefano Pace %J International Journal of Digital Accounting Research %D 2006 %I University of Huelva, Rutgers University %X This paper on Application Service Providers investigates why organizations select anASP as a form of IS sourcing. To achieve this, we set the ASP within the context of literature onNeoclassical and Resource-Based View (RBW) theories. The results revealed that costs matterlittle in ASP sourcing decisions. The ASP is chosen not simply as a cost reducing alternative, butmoreover, when companies detect an IS gap. Our study presents some managerial implicationsthat affect both customers and ASPs. %K ASP %K core competence %K fluid capability %K IS asset %K IS capability %K IS gap %K IS resource %K rental propensity %K Resource Based Theory %K sourcing decision %U http://www.uhu.es/ijdar/10.4192/1577-8517-v6_4.pdf