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| Author: | Peacock, E. Tanniru, M. |
| Title: | Activity-based justification of IT investments |
| Journal: | Information & Management
2005 : MAR, VOL 42:3, p. 415-424 |
| Index terms: | Accounting Finance Activity-based costing Investments Information technology Knowledge-based systems Salespeople Case studies Models |
| Language: | eng |
| Abstract: | Recent literature has called for the use of business processes to assess the impact of IT (information technology) and the same processes can be used to justify investments in IT. The activity-based costing (ABC) approaches in the field of accounting were developed to relate investments to product profitability by allocating the burden to those receiving the most benefit. This paper uses the ABC approach to relate investments to activities, so that it can be used to justify IT investment. The paper provides a model to determine when the approach, referred to as ABC justification, is most appropriate and its value is illustrated through a case study. |
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