According to FAO Research, the proportion of procurement outsourcing element in the finance and accounting outsourcing (FAO) contracts is increasing. The report observed a 33 percent rise in the number of companies considering including procurement services as a part of FAO contracts. The main drivers propelling the trend are improved financial performance, better process efficiency, and access to specialized expertise. There has been a potential 100 percent increase in the number of FAO contracts involving procurement services in this year compared with those signed in 2004 and 2005 combined. The report finds that IBM has won most of the full-scale procurement outsourcing contracts, with Accenture closely succeeding.