A discriminant analysis of the relationship between IS charging systems and organizational variables

B Raghunathan and Ts Raghunathan

Omega, 1994, vol. 22, issue 4, 321-330

Abstract: This research demonstrates that factors in the organizational environment can play an important part in influencing the choice of an appropriate approach for charging IS costs. The two basic approaches of chargeback and non-chargeback for charging IS costs are chosen for analysis. It is hypothesized that organizations using chargeback systems will differ from organizations using non-chargeback systems along a set of organizational dimensions. A discriminant model is developed using data collected from IS managers who responded to a questionnaire survey. This model is effective in distinguishing between organizations that use chargeback and those that use non-chargeback approaches.

Keywords: information; systems; charging; mechanisms; overhead; costing; chargeout (search for similar items in EconPapers)
Date: 1994
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.sciencedirect.com/science/article/pii/0305-0483(94)90058-2
Full text for ScienceDirect subscribers only

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eee:jomega:v:22:y:1994:i:4:p:321-330

Ordering information: This journal article can be ordered from
http://www.elsevier.com/wps/find/supportfaq.cws_home/regional
https://shop.elsevie ... _01_ooc_1&version=01

Access Statistics for this article

Omega is currently edited by B. Lev

More articles in Omega from Elsevier
Bibliographic data for series maintained by Catherine Liu ().