An IT capital performance indicator study: evidence from a Taiwan financial service industry case study Online publication date: Mon, 11-Feb-2008
by Jia-Lang Seng, Wen-Huei Tsai
International Journal of Accounting, Auditing and Performance Evaluation (IJAAPE), Vol. 4, No. 4/5, 2007
Abstract: Assessing the performance of information technology investments is an issue that concerns every IT manager. It is an enterprise's primary goal to integrate information technology into critical business processes effectively, but the value and influence of a firm's performance is very difficult to show in financial statements and quantify using regular assessment methods. This study first reviews the existing approaches in measuring tangible and intangible information technology assets and then points out the IT capital which is a novel concept to extend the existing approaches to tackle the issue of measurement and quantification. The research method is case study oriented. There are five live case studies we have conducted. A questionnaire is designed as the tool. Scoring from surveys and findings from interviews provide the main evidence of the degree of indicator applicability.
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