The transaction cost theory reflected that organizations intend to consider outsourcing while transaction cost is low for business activities, including time and cost for negotiation, and writing and enforcing contract between two sites [4,5]. The resource-based theory indicates that firms center on deployment and combination of specific input rather than avoidance of opportunities [8]. For this reason, an outsourcing decision is based on seeking external resources or capability for meeting company's purposes such as saving expenses or improving capability [4, 5]. Cloud computing practice, similarly, allows user companies to consume a subset of resources from a pool of IT hardware and software that are managed within the company (i.e., for private cloud operation) or by external providers (i.e., for public cloud operation).