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 |
Sivumäärä | 20 |
Julkaisu | International Journal of Accounting Information Systems |
Vuosikerta | 36 |
Varhainen verkossa julkaisun päivämäärä | 15 tammik. 2020 |
DOI - pysyväislinkit | |
Tila | Julkaistu - maalisk. 2020 |
OKM-julkaisutyyppi | A1 Julkaistu artikkeli, soviteltu |