Leveraging transaction cost economics, in this study, we analyse the economic drivers that affect multinational corporations (MNCs) leading them to offshore source their finance and accounting (FA) activities. Analyses revealed that talent and technology influence insourcing and implied a trade-off between costs of setting up own establishment and value of control. MNCs’ aspirations in offshoring FA activities deviate from solely seeking costs effectiveness or in acquiring FA professionals. These high specificity companies are seeking the availability of resources in terms of technology advancement and talent that could be trained with specific knowledge of the companies.