Identifying Success Factors for Information Technology Investments: Contribution of Activity Based Costing

نویسندگان

  • Narcyz Roztocki
  • Heinz Roland Weistroffer
چکیده

Conditions and factors that affect the success or failure of investments in information technology (IT) are not well understood. In this paper we explore possible factors that impact the success of IT investments. We use event study methodology to determine successful investments. Among the factors we investigate are those that relate to the operation of the investing firm, such as the use of modern cost management systems. We report on preliminary results of our investigation, and propose several avenues for further research.

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تاریخ انتشار 2007