The offshoring industry in the developing world is rapidly moving into a higher gear. It started with relatively low-end works such as back-office support, customer service, and data entry. In recent years, developed-world-based firms are increasingly outsourcing more sophisticated work such as computer coding, insurance underwriting, claims processing, and medical transcription to developing economies (Reich, 2005). An estimate suggested that "high-value" business process outsourcing (BPO), such as accounting, paralegal, medical, research, and banking will reach $50 billion by 2010 (Mehta et al., 2006).
