A conceptual framework for valuing IT within a business system

Tutkimustuotos: Lehtiartikkelivertaisarvioitu

Tutkijat

Organisaatiot

  • University of Helsinki

Kuvaus

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.

Yksityiskohdat

AlkuperäiskieliEnglanti
Artikkeli100442
JulkaisuInternational Journal of Accounting Information Systems
TilaSähköinen julkaisu (e-pub) ennen painettua julkistusta - 15 tammikuuta 2020
OKM-julkaisutyyppiA1 Julkaistu artikkeli, soviteltu

ID: 40615621