Classifying the indirect costs of information systems and information technology in business

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Many businesses are increasing their expenditure on IS/IT to obtain a strategic competitive advantage. Traditional approaches to IS/IT appraisal are unable to accommodate the costs associated with deploying 'organisational-wide' IS/IT solutions because of their qualitative characteristics. The inability of managers to determine the 'true' costs of IS/IT are attributable to a lack of knowledge and understanding of IS/IT related costs. This research will extend the myopia of traditional 'direct' financial cost analysis by identifying 'indirect' cost factors. A model that integrates cost taxonomies and performance measures/metrics of IS/IT will be developed as a frame of reference for IS/IT decision-makers.