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Direct and Indirect Influence of Information and Communication Technology on Corporate Performance

In: New Trends in Finance and Accounting

Author

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  • David Špičák

    (University of Economics, Prague)

Abstract

The relation between ICT, its use in the business context and corporate performance is addressed by several authors. However, the number of works published on this topic is relatively small. Despite differences in the areas of focus, methods, definitions and performance measures used in the works that were presented in this paper, it seems that various authors come to the conclusion that ICT in general probably has positive impact on corporate performance. The impact of ICT on performance seems to be indirect, as the adoption of ICT-related solutions allows for ICT-driven changes, which in turn bring positive impact on non-financial and financial performance. Nevertheless, the matter of the mutual relation between ICT in general and corporate performance is relatively complex and involves many specifics. Caution should be used when assessing whether or not the adoption of ICT-related solutions within specific conditions will be beneficial to an organization or not as the conclusions may differ based on a number of factors. Further research in this area may be needed in order to help us gain better understanding of the influence of ICT on corporate performance.

Suggested Citation

  • David Špičák, 2017. "Direct and Indirect Influence of Information and Communication Technology on Corporate Performance," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 609-619, Springer.
    • Handle: RePEc:spr:prbchp:978-3-319-49559-0_56
    DOI: 10.1007/978-3-319-49559-0_56
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