The Influential Role of Perceived Risks versus Perceived Benefits in the Acceptance of Business Process Outsourcing: Empirical Evidence from the German Banking Industry Heiko Gewald E-Finance Lab Institute of Information Systems University of Frankfurt Mertonstraße 17 D-60054 Frankfurt Germany gewald@wiwi.uni-frankfurt.de Dr. Jens Dibbern Department of Information Systems University of Mannheim Schloss D-68131 Mannheim Germany dibbern@uni-mannheim.de E-Finance Lab Working Paper Nr. 2005-9 last edited 15. August 2005