Bridging the Gap Between Theory and Practice of IT Investments Evaluation: A Multi-dimensional Scorecard Approach

摘要

Information technology investment and evaluation is a fundamental area of business, continues to be problematic for many organizations. The lack of an integrated and applicable approach to the problem makes this study necessary. The main objective of this study was to propose a new, more comprehensive model of the dimensions constituting IT-businessvalue. The main constraint in IT investment evaluation is the lack of any single appropriate method for understanding and capturing the value of IT. The so-called multi-dimensional methodology will usually be reasonable. Multi-dimensional scorecard approach allows organizations to examine their IT investment from four perspectives; business strategy alignment, "soft" value, financial value, and contextual value.