To the best of our knowledge, the exact set of criteria used in this model has never been used in any other model
for the evaluation of an outsourcing provider. We believe that they are the most comprehensive set of criteria
which can be used when selecting an offshore outsourcing destination country. In this study, PHOMETHEE
method is adopted because as one of the most efficient existing outranking methods, it has the ability to deal
with qualitative and quantitative variables and intangible criteria, to effectively manage compensatory effects
and incomparability, and understands well relations between criteria.