A conceptual framework for valuing IT within a business system

Harri Töhönen*, Marjo Kauppinen, Tomi Männistö, Timo Itälä

*Corresponding author for this work

Research output: Contribution to journalArticleScientificpeer-review

4 Citations (Scopus)
57 Downloads (Pure)


Evaluation of IT value is challenging due to the complex nature of IT impacts and multifaceted interpretations of value. We introduce a conceptual framework for tackling the complexity of IT value evaluation within the scope of a single company. Our study applies design science research with analysis of experiences from five cases. The conceptual framework covers perspectives: 1) analysis levels for varying stakeholder views on value, 2) valuing logics for different interpretations of value, and 3) evaluation views for understanding systemic value. Together these perspectives create a basis for evaluating and communicating multifaceted IT value, and help to understand what kind of specific value information can serve the needs of IT- related decision making.

Original languageEnglish
Article number100442
Number of pages20
JournalInternational Journal of Accounting Information Systems
Early online date15 Jan 2020
Publication statusPublished - Mar 2020
MoE publication typeA1 Journal article-refereed


  • Conceptual framework
  • Evaluation
  • IT value
  • Systemic approach


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