Cloud computing, just like SaaS, is an operation of outsourcing internal IT services into external vendors for meeting company's needs. Chou [4] indicated that SaaS practice should be fitted into an outsourcing model, its main advantages are cost saving, better resources utilization, more application access scalability, and global outsourcing possibility. The theoretical foundation behind outsourcing practice is ample, for example, production cost economics [28], transaction cost theory [7], resource-based theory [8], competitive advantage and value chain [21], and economies of scale [4]. The production cost economics theory supports the argument that outsourcing decision of the firm is to pursue a low-cost production process [4,5].