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A conceptual framework for valuing IT within a business system
International Journal of Accounting Information Systems ( IF 5.111 ) Pub Date : 2020-01-15 , DOI: 10.1016/j.accinf.2019.100442
Harri Töhönen , Marjo Kauppinen , Tomi Männistö , Timo Itälä

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.



中文翻译:

在业务系统中评估IT的概念框架

由于IT影响的复杂性和价值的多层面解释,对IT价值的评估具有挑战性。我们介绍了一个概念框架,用于解决单个公司范围内的IT价值评估的复杂性。我们的研究将设计科学研究应用于五个案例的经验分析。该概念框架涵盖了以下观点:1)各种利益相关者对价值的看法的分析水平; 2)对价值的不同解释的评估逻辑; 3)理解系统价值的评估观点。这些观点共同为评估和传达多方面的IT价值奠定了基础,并有助于了解哪种特定价值信息可以满足IT相关决策的需求。

更新日期:2020-01-15
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