Conclusions This paper aims to contribute to both theory and practice. The make-or-buy framework presented intends to address the gap identified in the literature by capturing relevant factors to be considered in make-or-buy decisions. It aims to provide a graphical representation of why make-or-buy decisions are made and to show relevant dimensions to be studied in approaching make-or-buy decisions. With reference to Miles and Huberman(1984), this framework appears to meet their criteria for a comprehensive framework. This supported by the cases which indicated that the framework not only captures relevant factors to be considered but also provides a structure to investigate these various considerations. Additionally, it takes a first step towards providing performance measures for the assessment of the business benefits delivered by individual make-or-buy decisions. Further testing of the framework will be addressed during its operationalisation. The next stage of this research will be the operationalisation of the make-or-buy framework to provide a tool to assist managers to make decisions in a more structured and consistent manner. During the operationalisation of the framework the following issues will be considered: feasibility, usability and utility(Platts, 1994)