ABSTRACT. Mierau holds that outsourcing first appeared in the IT industry in the 1980s: companies recognized the benefits of having IT service partners in order to develop complex systems, and enhance the way that a business process or service is managed. Djavanshir points to political and legal issues as the top risk concerns: offshoring can create more jobs (most companies consider offshore outsourcing as a way to reduce cost and increase efficiencies). Quélin and Duhamel report the results of a study on the motives of corporate headquarters in large European manufacturing firms for engaging in outsourcing and the risks they perceive to be associated with strategic outsourcing operations.