How AI Is Reshaping IT Outsourcing: The New Economics of Offshore Software Development Models
Executive Summary Artificial intelligence is changing the economics of software development—and with it, the economics of IT outsourcing. AI-assisted coding, testing, documentation, and automation are changing how engineering work is performed and where development value is created. A 2026 Management Science study involving 4,867 developers at Microsoft, Accenture, and a Fortune 100 company found that […]