A conceptual framework for valuing IT within a business system

Harri Töhönen; Marjo Kauppinen; Tomi Männistö; Timo Itälä

doi:10.1016/j.accinf.2019.100442

A conceptual framework for valuing IT within a business system

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

^*Tämän työn vastaava kirjoittaja

Tutkimustuotos: Lehtiartikkeli › Article › Scientific › vertaisarvioitu

Abstrakti

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.

Alkuperäiskieli	Englanti
Artikkeli	100442
Julkaisu	International Journal of Accounting Information Systems
DOI - pysyväislinkit	https://doi.org/10.1016/j.accinf.2019.100442
Tila	Sähköinen julkaisu (e-pub) ennen painettua julkistusta - 15 tammikuuta 2020
OKM-julkaisutyyppi	A1 Julkaistu artikkeli, soviteltu

Pääsy asiakirjaan

10.1016/j.accinf.2019.100442Lisenssi: CC BY-NC-ND

Link to publication in Scopus

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Siteeraa tätä

Töhönen, H., Kauppinen, M., Männistö, T., & Itälä, T. (2020). A conceptual framework for valuing IT within a business system. International Journal of Accounting Information Systems, [100442]. https://doi.org/10.1016/j.accinf.2019.100442

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AU - Töhönen, Harri

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AU - Itälä, Timo

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AB - 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.

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