A conceptual framework for valuing IT within a business system

Research output: Contribution to journalArticleScientificpeer-review


Research units

  • University of Helsinki


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
JournalInternational Journal of Accounting Information Systems
Publication statusE-pub ahead of print - 15 Jan 2020
MoE publication typeA1 Journal article-refereed

    Research areas

  • Conceptual framework, Evaluation, IT value, Systemic approach

ID: 40615621