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THE INTERNAL VALUE ...
THE INTERNAL VALUE OF IS: INTEGRATING A VALUE CREATION PERSPECTIVE INTO IT GOVERNANCE
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- Magnusson, Johan, 1976 (författare)
- Gothenburg University,Göteborgs universitet,Institutionen för tillämpad informationsteknologi (GU),Department of Applied Information Technology (GU)
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- Ask, Urban, 1956 (författare)
- Gothenburg University,Göteborgs universitet,Institutionen för tillämpad informationsteknologi (GU),Department of Applied Information Technology (GU)
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- Polutnik, Lidija (författare)
- Gothenburg University,Göteborgs universitet,Företagsekonomiska institutionen, Redovisning,Department of Business Administration, Accounting
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(creator_code:org_t)
- 2016
- 2016
- Engelska.
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Ingår i: Proceedings of 24th European Conference on Information Systems. June 11-15 2016, Istanbul..
- Relaterad länk:
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https://gup.ub.gu.se...
Abstract
Ämnesord
Stäng
- The Information Systems (IS) function has long been acknowledged as a key resource for the organi-zation. Despite this, the dominant paradigm within the governance of said function has been one of efficiency, economies of scale and cost control rather than flexibility, economies of scope and revenue enhancement. This paper explores how a value perspective from management accounting can be ap-plied to the internal IT delivery in a global vehicle-manufacturing firm. Through an action design study, the findings show that the value perspective brings with it several insights on how the internal value of IS could be manifested and inform IT Governance. The findings are discussed in relation to existing streams of research within IS, and with this being research in progress, the paper outlines insights into how to evaluate the applied model.
Ämnesord
- SAMHÄLLSVETENSKAP -- Ekonomi och näringsliv -- Företagsekonomi (hsv//swe)
- SOCIAL SCIENCES -- Economics and Business -- Business Administration (hsv//eng)
- SAMHÄLLSVETENSKAP -- Annan samhällsvetenskap -- Övrig annan samhällsvetenskap (hsv//swe)
- SOCIAL SCIENCES -- Other Social Sciences -- Other Social Sciences not elsewhere specified (hsv//eng)
Nyckelord
- IT Governance
- value creation model
- value
- performance measurement and management
- ambidexterity
Publikations- och innehållstyp
- ref (ämneskategori)
- kon (ämneskategori)