“…What advantages does this way of managing IS have? The Transaction Costs Theory serves as a basis for the analysis of decisions related to IS outsourcing, which is why various authors have applied it to this end (Ang & Straub, 1998;Aubert, Rivard & Patry, 1996;Buck-Lew, 1992;Cheon, Grover & Teng, 1995;Jurison, 1995;Nam et al 1996). That theory, originally developed by Williamson (1975), explains the reasons due to which firms produce certain goods or services internally or acquire them outside the firm through a transaction in the market, considering whether transaction costs (of negotiating and establishing relationships with external providers) exceed or not production and coordination costs using the firm's own staff.…”