A conceptual framework for valuing IT within a business system
Research output: Contribution to journal › Article › Scientific › peer-review
- 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.
|Journal||International Journal of Accounting Information Systems|
|Publication status||E-pub ahead of print - 15 Jan 2020|
|MoE publication type||A1 Journal article-refereed|
- Conceptual framework, Evaluation, IT value, Systemic approach