## 3 Methodology  
The theoretical context that is developed in the previous section supports the characterization of the relational attitude of IT contractors. This attitude can be discussed in two levels of analysis: (i) the level of knowledge transfer, which concerns the type of outsourced services: traditional or customized; (ii) the level of the relational governance that is associated with the passive or active participation of the IT contractor that assigns the outsourced tasks. The central argument is that not all of the outsourced IT services should be managed similarly, with there being a same attitude which is held by the IT contractor. Thus, according to the service type, a differentiated management approach is required (i.e., traditional or customized; rigid or flexible [44]). Based on the literature review, the following two questions guided our investigation of the relational attitudes in ITO.  
**Question 1:**_What is the role of contractor's attitude in outsourced IT services?_  
It is assumed that each outsourced IT service can provide a knowledge transfer level for the contracting company. The contracting company may need to adopt a different relational attitude towards each outsourced IT project. In this scenario, it is possible to consider the contracting company's role in fulfilling the contract. Therefore, it is fundamental to understand its attitude regarding ITO.  
The contracted IT services assume a static position in the relationship. That is, the IT contractors expect the IT suppliers to transform their business. In this sense, it is necessary to consider the role of the IT contractor within the relationship. Consequently, it is crucial to assume that there is a need to adopt a dynamic and distinct attitude for every IT outsourced activity. Therefore, to achieve a satisfactory relationship between the IT contractor and the IT supplier, all of the activities (whether traditional or customized; rigid or flexible [44]) must be coordinated and monitored by the IT contractor.  
**Question 2:**_What are the contractor's relational attitudes towards ITO?_  
Relational governance aims to establish a partnership between the parties that are involved in a contract by exchanging benefits between them, while strengthening the relationship and compliance with standards. That is, relational governance involves guiding these efforts to achieve the collective goals and meet the expectations of both of the parties.  
The alliance between the IT contractors and the suppliers involves knowledge transfer to improve the operations and business results. The IT supplier contributes technical knowledge, while the IT contractor knows the business processes, enabling the transfer of external knowledge to the internal environment of the contracting organization [58]. The relational governance perspective enables the IT contractors to improve their relationships and create new opportunities through IT outsourcing, while respecting the relational standards that specify the limits for both of the parties [58].  
In sum, the difficulties in ITO are related to the attitude that is adopted by the IT contractor, that is, to its relational governance capacity regarding IT services. Therefore, it is essential to develop a strategic behavior categorization for the IT contractors to understand their attitudes in ITO. The theoretical meaning to characterize the IT contractor's relational attitude is discussed concerning two analysis levels. At the first level, knowledge transfer deals with the types of outsourced services, with them being traditional or custom. Relational governance is associated with the IT contractor's conservative or active outsourcing participation at the second level. The central argument is that not all of the outsourced IT services should always be managed in the same way, with the same attitude on the IT contractor; traditional and custom services require differentiated management approaches.