A conceptual framework for valuing IT within a business system

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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

Titel: A conceptual framework for valuing IT within a business system
Författare: Töhönen, Harri; Kauppinen, Marjo; Männistö, Tomi; Itälä, Timo
Upphovmannens organisation: Department of Computer Science
Datum: 2020-03
Språk: eng
Sidantal: 20
Tillhör serie: International journal of accounting information systems
ISSN: 1467-0895
DOI: https://doi.org/10.1016/j.accinf.2019.100442
Permanenta länken (URI): http://hdl.handle.net/10138/326495
Abstrakt: 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. (C) 2020 The Authors. Published by Elsevier Inc.
Subject: 512 Business and Management
Referentgranskad: Ja
Licens: cc_by_nc_nd
Användningsbegränsning: openAccess
Parallelpublicerad version: publishedVersion


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