Outsourcing der Informationsverarbeitung im Mittelstand: Test eines multitheoretischen Kausalmodells

ZusammenfassungIn dem vorliegenden Beitrag wird die Situation des Outsourcings der Informationsverarbeitung (IV) in einer für den Mittelstand spezifischen Branche beleuchtet. Auf Basis theoretischer Überlegungen werden die wesentlichen Determinanten des Outsourcings der IV abgeleitet und zu einem theoretischen Bezugsrahmen zusammengefasst. Dieser wird anhand von 34 kleinen und mittleren Unternehmen (KMU) einem empirischen Test unterzogen. Die wesentlichen Ergebnisse der Studie lassen sich wie folgt darstellen: Insgesamt kann der Anteil des Outsourcings der IV in KMU als moderat eingestuft werden. Die Funktionen der IV werden in KMU selektiv, d. h. in unterschiedlichem Maße ausgelagert. Während die Anwendungsentwicklung den höchsten Anteil ausmacht, verbleibt die Planung und das Management weitgehend innerhalb der Unternehmensgrenzen. Die Einschätzung interner Leistungs- und Wissensdefizite gegenüber externen Dienstleistern bildet die dominierende Determinante zur Erklärung des unterschiedlichen Grades der Auslagerung von Funktionen der Informationsverarbeitung. Demgegenüber scheinen Rationalitätskalküle wie die Berücksichtigung von Transaktionskosten und die Einschätzung der strategischen Bedeutung der IV in den Hintergrund zu rücken.Überarbeiteter Nachdruck eines Aufsatzes aus WIRTSCHAFTSINFORMATIK 43(4)2001:339–350.AbstractIn this paper determinants of information systems (IS) outsourcing are deduced from transaction cost economic theory, resource-based theory and power theory. They are summarized in a theoretical framework which is tested using a sample of small and medium sized enterprises (SMEs) in Germany. The results show that internal performance and know-how deficits vis-à-vis external service providers are key determinants that explain why different IS functions are outsourced to varying degrees in SMEs. Moreover, the determinants of IS functions were found to partially differ between IS functions.Revised reprint of an article from WIRTSCHAFTSINFORMATIK 43(4)2001:339–350.

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