A conceptual framework for valuing IT within a business system

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Bibtex - Lataa

@article{738e3f68d7764503a204fb44da75aeab,
title = "A conceptual framework for valuing IT within a business system",
abstract = "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.",
keywords = "Conceptual framework, Evaluation, IT value, Systemic approach",
author = "Harri T{\"o}h{\"o}nen and Marjo Kauppinen and Tomi M{\"a}nnist{\"o} and Timo It{\"a}l{\"a}",
year = "2020",
month = "1",
day = "15",
doi = "10.1016/j.accinf.2019.100442",
language = "English",
journal = "International Journal of Accounting Information Systems",
issn = "1467-0895",
publisher = "Elsevier",

}

RIS - Lataa

TY - JOUR

T1 - A conceptual framework for valuing IT within a business system

AU - Töhönen, Harri

AU - Kauppinen, Marjo

AU - Männistö, Tomi

AU - Itälä, Timo

PY - 2020/1/15

Y1 - 2020/1/15

N2 - 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.

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.

KW - Conceptual framework

KW - Evaluation

KW - IT value

KW - Systemic approach

UR - http://www.scopus.com/inward/record.url?scp=85077920574&partnerID=8YFLogxK

U2 - 10.1016/j.accinf.2019.100442

DO - 10.1016/j.accinf.2019.100442

M3 - Article

AN - SCOPUS:85077920574

JO - International Journal of Accounting Information Systems

JF - International Journal of Accounting Information Systems

SN - 1467-0895

M1 - 100442

ER -

ID: 40615621