A conceptual framework for valuing IT within a business system

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dc.contributor.author Töhönen, Harri
dc.contributor.author Kauppinen, Marjo
dc.contributor.author Männistö, Tomi
dc.contributor.author Itälä, Timo
dc.date.accessioned 2021-02-16T07:34:01Z
dc.date.available 2021-02-16T07:34:01Z
dc.date.issued 2020-03
dc.identifier.citation 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
dc.identifier.other PURE: 130211660
dc.identifier.other PURE UUID: 693219cf-2adf-473b-9a3a-9ecf951dbfd8
dc.identifier.other WOS: 000521509700001
dc.identifier.other ORCID: /0000-0001-7470-5183/work/89116021
dc.identifier.uri http://hdl.handle.net/10138/326495
dc.description.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. (C) 2020 The Authors. Published by Elsevier Inc. en
dc.format.extent 20
dc.language.iso eng
dc.relation.ispartof International journal of accounting information systems
dc.rights cc_by_nc_nd
dc.rights.uri info:eu-repo/semantics/openAccess
dc.subject 512 Business and Management
dc.title A conceptual framework for valuing IT within a business system en
dc.type Article
dc.contributor.organization Department of Computer Science
dc.description.reviewstatus Peer reviewed
dc.relation.doi https://doi.org/10.1016/j.accinf.2019.100442
dc.relation.issn 1467-0895
dc.rights.accesslevel openAccess
dc.type.version publishedVersion

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