 An IT capital performance indicator study: evidence from a Taiwan financial service industry case studyJia-Lang Seng and Wen-Huei Tsai International Journal of Accounting, Auditing and Performance Evaluation, 2007, vol. 4, issue 4/5, 501-528 Abstract: Assessing the performance of information technology investments is an issue that concerns every IT manager. It is an enterprise's primary goal to integrate information technology into critical business processes effectively, but the value and influence of a firm's performance is very difficult to show in financial statements and quantify using regular assessment methods. This study first reviews the existing approaches in measuring tangible and intangible information technology assets and then points out the IT capital which is a novel concept to extend the existing approaches to tackle the issue of measurement and quantification. The research method is case study oriented. There are five live case studies we have conducted. A questionnaire is designed as the tool. Scoring from surveys and findings from interviews provide the main evidence of the degree of indicator applicability. Keywords: financial services industry; firm performance; intangible assets; IT assessment; IT capital; performance indicators; information technology; IT investment. (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:ids:ijaape:v:4:y:2007:i:4/5:p:501-528 Access Statistics for this article More articles in International Journal of Accounting, Auditing and Performance Evaluation from Inderscience Enterprises Ltd |
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