Justifying the Intangibles: Review of Information System Justification Research

KRČÁL, Michal. Justifying the Intangibles: Review of Information System Justification Research. Online. In JC Spender, Giovanni Schiuma, Joerg Rainer Noenning. Towards a New Architecture of Knowledge: Big Data, Culture and Creativity. Dresden: Institute of Knowledge Asset Management, 2016, s. 84 - 94. ISBN 978-88-96687-09-3.

Základní údaje

• Originální název: Justifying the Intangibles: Review of Information System Justification Research
• Autoři: KRČÁL, Michal.
• Vydání: Dresden, Towards a New Architecture of Knowledge: Big Data, Culture and Creativity, od s. 84 - 94, 11 s. 2016.
• Nakladatel: Institute of Knowledge Asset Management

Další údaje

• Typ výsledku: Stať ve sborníku
• Utajení: není předmětem státního či obchodního tajemství
• Forma vydání: elektronická verze "online"
• ISBN: 978-88-96687-09-3
• ISSN: 2280-787X
• Klíčová slova anglicky: Justification; intangibles; taxonomy; information system; review
• Příznaky: Mezinárodní význam, Recenzováno

Anotace

Despite rich research in the field of IS justification, it seems that this effort yields insufficient outcomes. Organizations still struggle with finding reasons why to invest (or not to) in IS and what benefits such investment will bring, and researchers report lack of knowledge of justification methods. Therefore, this study reviews the past IS justification research with the attention on intangible benefits. Mainly literature review studies were analysed. Review articles were narratively reviewed with focus on types of methods and possibilities for further research. Finally, according to analysis, taxonomy of methods was designed and further research directions were suggested. This study is the first attempt of justification methods taxonomy since Irani and Love (2002) study. This research identified five categories of IS justification methods: financial, strategic, analytic, multi-criteria, process. The ability of most methods to justify intangible benefits of information systems is rather low or non-existent. With current justification methods, companies are unable to properly justify information systems that provide many intangibles. Therefore, instead on focusing on developing other new methods, more effort should be directed into gaining more insight into the practice of justification process in order to understand the reasons why companies struggle to evaluate intangible benefits of information systems.