Measuring the Return on Information Technology: A Knowledge-Based Approach for Revenue Allocation at the Process and Firm Level

摘要

This paper proposes an approach for measuring the return on Information Technology (IT)investments. A review of existing methods suggests the difficulty in adequately measuringthe returns of IT at various levels of analysis (e.g., firm or process level). To address thisissue, this study aims to develop a method for allocating the revenue and cost of IT initiativesat any level of analysis using a common unit of measurement.