Abstract
Outsourcing is highly estimated strategy; it has been rapidly grown lately for developing information systems. Nevertheless, researchers spared no effort to curb its expansion. In the light of such concept, they approached the effect of perceived risk on attitude of managers. According to this, the current research aims at highlighting the aspect of risks which contribute to form perceived risk stemming from viewpoints of small business firms managers in Thi-Qar. Data were collected via evaluated and refereed questionnaire. Results were analyzed by using path analysis method .The final results of the study showed that the sample seen in social-psychosocial risk, financial and performance risk, as source of their obsession regarding the outsourcing, whereas, the strategic risk did not give the same result. The exogenous variables (0.48) were explained out of the variance of exogenous variable (perception risk) the independent variables (0.76) were explained out of the variance of attitude. The research is ended with the most important conclusions and recommendations.
