**2.2 Theoretical framework**

Various theoretical streams in the economic sector address topics intrinsic to outsourcing, such as organisational cooperation and strategic planning. Studies on these theories absorbed theoretical aspects related to the benefits and risks arising from outsourcing. These approaches were summarised by Perunović [8] and are shown in **Table 1**.

The theories highlighted for the purpose of this study are: Transaction Cost Theory, Resource-Based View and Relational View Theory. Based on the theories explained above, there is literature that supports the outsourcing of companies [54, 55], whose decision is based on the need to boost economic efficiency, focus on strategy and greater business flexibility [56, 57].
