Business Process Outsourcing
En studie av företag i Jämtlands län
Previous research has, by studying large listed firms, identified cost reductions and knowledge transference as the primary reasons for outsourcing. Previous research has also indicated that Business Process Outsourcing is likely to increase in popularity and experience high annual growth going forward. This study aims to explore why mid-sized and large firms decide to in Jämtlands län, fully or partly, outsource their finance/accounting activities. Theories regarding transaction cost economics and resource based view composes the foundation of this study and the information used has been gathered through the use of semi-structured interviews. The results shows, like the chosen theories and previous research indicates, that the outsourcing decision is primary based on expected cost reductions. The underlying causes for a business process outsourcing decision among mid-sized to large companies in Jämtlands län, does not differ from large listed firms. However, it is difficult to distinguish a clear trend in Business Process Outsourcing among firms in Jämtland län, as only seven out of twenty-eight firms investigated have outsourced their finance/accounting activities.