| Summary: | The study analyzes whether the strategic orientation of the firm, measured in six dimensions, influences the level of outsourcing. It also analyzes whether outsourcing has an impact on organizational performance from financial and non-financial perspectives. To do so, an important European tourist destination is analyzed. The findings suggest that the majority of the strategic dimensions influence the hotel’s level of outsourcing. The defensiveness and proactive dimensions are positively related to the level of outsourcing, whereas the competitive analysis and competitive aggressiveness dimensions influence it negatively. In addition, the riskiness dimension has a positive influence, whereas the dimension related to futurity does not influence the level of outsourcing. A positive and significant relationship is found between outsourcing and financial performance, whereas for non-financial performance, the relationship is not significant.
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