The comparative research for decision making criteria in enterprises' and communities' process and IT outsourcing cases Harri Hyvönen Outsourcing and especially IS (Information Systems) related outsourcing has been increasing in remarkable ways in enterprises (IT Barometri 2009, TTL) and also on public sector entities during the last decade. The key drivers and targets have been set on making cost efficiency, increasing productivity and focusing on enterprises core functions. However outsourcing has been widely known since 1989 Eastman Kodak Outsourcing to IBM, approximately 90% of the cases does not meet set targets. The purpose of the study will be to research chosen enterprise´s and municipal´s real IS and their outsourcing cases and decision making criteria in order to see the similarities and differences and explain where those differences comes from. This helps to understand how public sector could be improve the efficiency in ongoing re-structuring with their installed IS base. I have a plan to analyze also relevant methodologies, such as transactional analysis, how well analyzed cases are fitting to these theoretical frameworks. Target is to analyze existing research results, choose relevant theory, collaborate with one large Finnish based global enterprise and public sector municipalities by collecting data, making key contributor interviews and through that way to find out improvements and models for the upcoming cases, how to make a difference.