Gartner is a US-based consulting firm providing research and analysis on information technology, computer hardware, software, communications and related technology industries.

According to Emirates Business 24-7,  "The research firm assessed the suitability of 72 countries as offshore locations and has announced its "Top 30". The analysis showed that the dynamic nature of the market has seen a number of countries position themselves as credible alternatives to the BRIC countries (Brazil, Russia, India and China). [...] "Countries such as Mexico, Poland and Vietnam have continued to strengthen their position against leading alternatives, while others have forced their way into the "Top 30". [...]

Strong interest in nearshore locations was a key factor; language skills, cultural compatibility, time zone and travel time were important considerations. As French speaking countries increase their proportion of work conducted offshore, they have been keen to find appropriate French language countries, and saw Morocco "step up".

The nearshore benefits of Egypt and Panama, and the cost consideration in Thailand were also important. The final list of 30 countries included 13 from EMEA [Europe, Middle East, Africa] and for the first time saw two North African countries enter the leading countries in EMEA. Locations such as Ireland, Israel and South Africa fared well for language skills, because of the quality and quantity of English-language speakers. However, other countries, such as Morocco, Romania, the Czech Republic, Poland and Hungary were also given credit for the availability of alternative languages that address the needs of continental European buyers."