The virtual organisation concept emerged when companies initiated to outsourcing production process using this characteristic to define their virtualisation. Thereafter, this concept has changed and obtained new dimensions. The introduction of information and communication technology (ICT) brought more changes for this organisation concept, mainly after the internet advent. As these transformations took place in a short period of time, knowledge although comprehensive, remains diffuse. This theoretical study aims to consolidate virtual organisation concepts, analysing their development since the industrial model to one in which service companies predominate. Thus, it proposes a framework of how these virtual enterprises could organise themselves.
Keywords: virtual organisation, value chain framework, virtual organisation model, organisational functions