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A conceptual framework for valuing IT within a business system

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  • Töhönen, Harri
  • Kauppinen, Marjo
  • Männistö, Tomi
  • Itälä, Timo

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.

Suggested Citation

  • Töhönen, Harri & Kauppinen, Marjo & Männistö, Tomi & Itälä, Timo, 2020. "A conceptual framework for valuing IT within a business system," International Journal of Accounting Information Systems, Elsevier, vol. 36(C).
    • Handle: RePEc:eee:ijoais:v:36:y:2020:i:c:s1467089518300058
    DOI: 10.1016/j.accinf.2019.100442
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