Returns on Investments in Information Technology: A Research Synthesis
Returns on Investments in Information Technology: A Research Synthesis
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DOI：
10.2308/jis.2002.16.1.7
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发表时间：
2002-04
期刊：
影响因子：
--
通讯作者：
B. Dehning;V. Richardson
中科院分区：
文献类型：
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作者：
B. Dehning;V. Richardson
了解信息技术（IT）投资的回报率是一个庞大且不断增长的研究机构的重点。本文的目的是综合这项研究，并开发一个模型，以指导未来的研究，在信息技术投资的评估。我们专注于档案研究，使用会计或市场措施的公司业绩。我们强调那些对系统和技术问题的市场层面分析感兴趣的会计研究人员可能比传统信息系统（IS）研究人员具有竞争优势的研究。我们为未来的研究提供了许多机会。这些包括检查IT和业务流程之间的关系，业务流程和整体企业绩效，了解环境因素对IT绩效关系的影响，在国际背景下检查IT绩效关系，以及检查IT支出和IT管理对企业绩效的交互影响。
Understanding the return on investments in information technology (IT) is the focus of a large and growing body of research. The objective of this paper is to synthesize this research and develop a model to guide future research in the evaluation of information technology investments. We focus on archival studies that use accounting or market measures of firm performance. We emphasize those studies where accounting researchers with interest in market‐level analyses of systems and technology issues may hold a competitive advantage over traditional information systems (IS) researchers. We propose numerous opportunities for future research. These include examining the relation between IT and business processes, and business processes and overall firm performance, understanding the effect of contextual factors on the IT‐performance relation, examining the IT‐performance relation in an international context, and examining the interactive effects of IT spending and IT management on firm performance.