In this article, we study the outsourcing vs. insourcing decision of scientific computation tools in the case of four major European industrial groups. Transaction Cost Economics (TCE) is a useful framework to study such decisions. However, it must be significantly altered to account for the decisions that are actually made by firms.
BARTHELEMY, J. and GONARD, T. (2003). Quels déterminants pour les frontières de la firme ? Revue Française de Gestion, pp. 67-80.