A conceptual framework for valuing IT within a business system

Harri Töhönen, Marjo Kauppinen, Tomi Männistö and Timo Itälä

International Journal of Accounting Information Systems, 2020, vol. 36, issue C

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.

Keywords: IT value; Evaluation; Systemic approach; Conceptual framework (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:eee:ijoais:v:36:y:2020:i:c:s1467089518300058

DOI: 10.1016/j.accinf.2019.100442

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