## 4 Results  
The primary focus of the research was to identify the attitude of the contracting firm towards outsourcing their IT services. We considered the relationship between knowledge transfer and relational governance in this regard. In addition, we proposed a strategic behavior categorization for ITO, representing a significant contribution to the research on the theme of outsourcing. We found four distinct types of IT contractors based on whether the outsourced IT service was traditional or customized and whether the relational governance in the outsourcing was active or passive. The strategic behavior categorization offers an opportunity to characterize the relational attitudes of the contractors for the IT services holistically. We used a cluster analysis to group the IT contractors and analyze their relational attitudes. To this end, we adopted the methods that are recommended by [62]. Hierarchical grouping was used to determine the number of categories to be formed, and non-hierarchical clustering was used to formulate the final clusters. Table 3 reports the items in the questionnaire, the associated factor loadings, and the T-values according to the participating companies' responses [29]. Table 4 shows the reliability results based on our calculation of [PERSON]'s alpha. In this paper, we adopted the [PERSON]'s alpha values with limits that were close to or larger than 0.70. Therefore, our measurements are reliable [63]. Figure 1: Methodological workflow of this study. We performed a detailed validation of the convergent and discriminant constructs as recommended by [64]. Thus, a confirmatory factor analysis (CFA) was applied to the model, and the correlations between the pairs of constructs were adjusted to 1.0. The significant chi-square differences in the 0.01 range indicate the acceptable discriminant validity. In addition, for each construct, we calculated the square root of the AVE. The results indicate that all of the square root values of AVE were more significant than the correlations were, thus confirming the acceptability of the discriminant. A cluster analysis was used to classify the IT contractors according to the outsourced activity and the relational governance types. The objects of analysis were moved into and out of the category to obtain the most significant ANOVA results. The analysis identified four groups of IT contractors that characterize the relational attitude. The nomenclature was based on two dimensions: knowledge acquisition and relational governance. The categories were: \"Conservative attitude\" (Dimension 1), \"Collaborative attitude\" (Dimension 2), \"Opportunistic attitude\" (Dimension 3), and \"Transformational attitude\" (Dimension 4). The results of the cluster analysis are presented in Table 5. \begin{table}
\begin{tabular}{c c c c} \hline \hline
**Construct** & **Cronbach’s** & **Composite** & **AVE** \\  & **Alpha** & **Reliability** & **AVE** \\ \hline Conservative attitude & 0.70 & 0.73 & 0.41 \\ Collaborative attitude & 0.78 & 0.82 & 0.52 \\ Opportunistic attitude & 0.76 & 0.81 & 0.46 \\ Transformational attitude & 0.71 & 0.76 & 0.43 \\ \hline \hline \end{tabular}
\end{table} 
Table 4: Reliability results in the research constructs. \begin{table}
\begin{tabular}{c c c c} \hline \hline
**Dimension** & **Items** & **Factor Loading** & **T-Value** \\ \hline \multirow{4}{*}{ \begin{tabular}{c} Conservative \\ attitude \\ \end{tabular}  } & \multicolumn{2}{c}{How would you describe the attitude in the relationship style in IT outsourcing?} & \multicolumn{1}{c}{} & \\ \cline{2-4}  &... outsourcing is adopted to reduce internal operating expenses. & 0.69 & 13.21 \\  &... outsourcing is adopted to increase job performance and focused core competence. & 0.75 & 14.81 \\  &... outsourcing is adopted to meet the short-term needs. & 0.64 & 12.10 \\ \hline \multirow{4}{*}{ \begin{tabular}{c} Collaborative \\ attitude \\ \end{tabular}  } & \multicolumn{2}{c}{How would you describe the attitude in the relationship, given the dependency on IT outsourcing?}