Аннотация:The present article proposes a set of outsourcing reasons and risks—subsequently assessing them in the case of major Spanish companies through a survey that has been replicated twice. A questionnaire was administered to the Information Systems managers of the largest Spanish firms in order to achieve these aims. An analysis will be carried out to check if the proposed reasons and risks are valid for firms regardless of their size or their degree of outsourcing, later complemented with a study of the effect that time has on them, showing a 12-year evolution.
