A conceptual framework for valuing IT within a business system
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A1 Alkuperäisartikkeli tieteellisessä aikakauslehdessä
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en
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20
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International Journal of Accounting Information Systems, Volume 36
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.Description
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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, vol. 36, 100442. https://doi.org/10.1016/j.accinf.2019.100442