Analiza kosztów transakcyjnych w informatycznych przedsięwzięciach wdrożeniowych realizowanych poprzez outsourcing

The theory of transaction costs constitutes an important component of the new institutional economy, which, amongst others, explains to a great extent business relations between the suppliers and the clients as part of outsourcing. The aim of this article is to present the results of research concerning the transaction cost theory analysed on the example of IT implementation projects consisting in the implementation of standard ERP, CRM, DMS and BI-class management support systems amongst enterprises based in Poland as part of outsourcing. The article presents both the client’s and the supplier’s perspective. The research results can be interesting for theorists of business informatics and for practitioners implementing IT projects both in enterprises and government agencies with the use of outsourcing.