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Information technology investments and nonfinancial measures: A research framework

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  • Ashraf Khallaf

Abstract

Despite the substantial growth of IT investments, evidence on their impact on firm performance remains inconclusive. An important management question is whether anticipated economic benefits of IT investments are being realized. The intangible benefits obtained from IT are not captured by accrual-based accounting measures alone, and, therefore, call for a comprehensive measure that focuses on segments of performance influenced by IT investments. This study proposes a framework that utilizes nonfinancial measures to link IT investments to their intangible benefits and applies the agency theory to examine the contribution of IT investments by tying managerial compensation to firm value.

Suggested Citation

  • Ashraf Khallaf, 2012. "Information technology investments and nonfinancial measures: A research framework," Accounting Forum, Taylor & Francis Journals, vol. 36(2), pages 109-121, June.
    • Handle: RePEc:taf:accfor:v:36:y:2012:i:2:p:109-121
    DOI: 10.1016/j.accfor.2011.07.001
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    Cited by:

    1. Arasteh, Abdollah, 2017. "Considering the investment decisions with real options games approach," Renewable and Sustainable Energy Reviews, Elsevier, vol. 72(C), pages 1282-1294.

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