The history of Information Systems (IS) as a discipline has been accompanied by vigorous debate on how, and indeed whether, IT investments contribute to improving organisational performance and hence in delivering value to the organisation. A number of models have been put forward to describe the relationship between IT expenditure and business value. This paper considers one such model, the process model of Soh and Markus (1995), and although this model has many attractive features, it is perhaps deficient in the way in which it links IT investment proposals back to business objectives, drivers and requirements. A modification of this model is thus proposed, and empirically assessed through qualitative interviews with CIOs in large organisations to understand the practises and processes by which they assert that business value is achieved through IT investments. The modified model was largely supported by the empirical study, but an additional factor, that of the need for and importance of sound IT governance processes and procedures to be in place if business value is to be derived form IT expenditure.
展开▼
机译：信息系统（IS）作为一门学科的历史伴随着关于IT投资如何以及是否确实有助于提高组织绩效从而为组织带来价值的激烈辩论。提出了许多模型来描述IT支出与业务价值之间的关系。本文考虑了一个这样的模型，即Soh and Markus（1995）的过程模型，尽管该模型具有许多吸引人的功能，但在将IT投资建议与业务目标，驱动因素和需求联系起来的方式上可能不足。因此，提出了对此模型的修改，并通过与大型组织的CIO进行定性访谈进行经验评估，以了解他们断言通过IT投资实现业务价值的实践和流程。修改后的模型在很大程度上得到了经验研究的支持，但还有一个附加因素，即如果要从IT支出中获得业务价值，则必须要有健全的IT治理流程和程序并具有其重要性。
展开▼
