The theory of transaction costs helps excuse the choice of utsourcing the through the reversal of the analysis of organizational optimization through the use of integration vertical(vertical disintegration). The organizational form to achieve optimal transaction is intended to minimize production costs and transaction. There are three basic dimensions characterizing a transaction and determining the form optimal organizational: uncertainty, frequency of trading and the degree of investment Specific requirements for completion of the transaction. These three characteristics will influence the organizational behavior of economic agents and affect transaction costs. In Outsourcing:
• Uncertainty is related to the dependency of the client regarding his provider. Uncertainty can also analyzed by dependence and ex-post moral hazard: outsourcing, the customer exposed to a loss of control
• frequency is linked to repetitive tasks and their complexity. Plus tasks are repetitive and somewhat more complex they may be part of a outsourcing
• the specificity of assets (tangible and intangible) is the most important dimension on determining the choice of governance structure.
It determines whether or not redeploy assets in other economic contexts, without altering the value of production and thus to transfer to another economic agent who will support the completion of the transaction.
In reality, the solution adopted is not always rational, that is to say, it is not necessarily based on the criterion of efficiency. It is also influenced by logical Institutions, particularly for regulated activities such as accounting. “Institutions governance (firm, market, hybrid, bureaucracy) are embedded in the environment Institutional