In the realm of manufacturing location decisions, reshoring has increasingly attracted the attention of practitioners, policy makers and scholars. While many articles have analysed the drivers of reshoring decisions, the decision-making and implementation process still lacks empirical analyses. This paper addresses this gap with a grounded theory approach, in particular, through an iterative process going back and forth between the theoretical and empirical worlds. By analysing four cases from the textile-clothing-leather-footwear industry, we demonstrate that the process characteristics are affected by the behavioural features of the decision itself, such as rationality, complexity and anchoring. Our study highlights the relevance of the behavioural approach in reshoring decisions and provides evidence of many challenges that managers should be prepared to face. It further offers advice to policy makers, warning them about the dark side of reshoring and emphasizing their role in supporting companies to take structured rather than intuitive sub-optimal decisions.

在制造选址决策领域，返工越来越引起从业者，决策者和学者的关注。尽管许多文章分析了重新分配决策的动因，但决策和实施过程仍然缺乏实证分析。本文通过扎根的理论方法来解决这一差距，特别是通过在理论世界和经验世界之间来回的迭代过程。通过分析纺织服装皮革鞋业的四个案例，我们证明了流程特征受决策本身的行为特征（如合理性，复杂性和锚定）的影响。我们的研究突出了行为方法在重新制定决策中的相关性，并提供了管理者应准备面对的许多挑战的证据。它进一步为决策者提供建议，警告他们有关重新分配的阴暗面，并强调他们在支持公司做出结构化而不是直观的次优决策方面的作用。