Foreword "Make or buy?" The question about optimal sourcing is one of the oldest and most central questions of managerial economics. Consequently, the question about IT outsourcing has been an important research topic of the Information Systems discipline for the past two decades. The financial services industry also has a long tradition in IT outsourcing (ITO) with IT representing, besides people, the only "production facility" of banks. The cost structure of non-physical pr- ucts and services in the financial services sector relies heavily on fixed costs and, thus, holds high potential for...