D 2016

Justifying the Intangibles: Review of Information System Justification Research

KRČÁL, Michal

Základní údaje

Originální název

Justifying the Intangibles: Review of Information System Justification Research

Autoři

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

Klíčová slova anglicky

Justification; intangibles; taxonomy; information system; review

Příznaky

Mezinárodní význam, Recenzováno
Změněno: 13. 10. 2016 17:05, Ing. Mgr. Michal Krčál, Ph.D.

Anotace

V originále

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.