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- ZeitschriftenartikelInterpretation des Sourcings der Informationsverarbeitung: Hintergründe und Grenzen ökonomischer Einflussgrößen(Wirtschaftsinformatik: Vol. 45, No. 5, 2003) Dibbern, Jens; Heinzl, Armin; Leibbrandt, SilviaThis article aims to develop a more profound understanding of the heterogeneous behaviour in the field of Information Systems (IS) Outsourcing in German organizations. Based on multiple case studies in the German Manufacturing Industry, it demonstrates that resource deficits serve as an overriding contingency for the outsourcing decision. However, specific knowledge on internal business processes may lead to production cost advantages for the firm and, thus, inhibits the outsourcing of IS functions. Furthermore, cultural variables like distrust and sociability serve as additional contingencies for explaining heterogeneous outsourcing patterns.