A conceptual framework for valuing IT within a business system

Harri Töhönen, Marjo Kauppinen, Tomi Männistö, Timo Itälä

Forskningsoutput: TidskriftsbidragArtikelVetenskapligPeer review


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. (C) 2020 The Authors. Published by Elsevier Inc.

TidskriftInternational journal of accounting information systems
Antal sidor20
Status!!E-pub ahead of print - 15 jan 2020
MoE-publikationstypA1 Tidskriftsartikel-refererad


  • 512 Företagsekonomi

Citera det här