The Electronic Journal of Information Systems Evaluation provides critical perspectives on topics relevant to Information Systems Evaluation, with an emphasis on the organisational and management implications
For general enquiries email administrator@ejise.com
Click here to see other Scholarly Electronic Journals published by API
For a range of research text books on this and complimentary topics visit the Academic Bookshop

Information about the European Conference on Information Management and Evaluation is available here

linkedin-120 

twitter2-125 

fb_logo-125 

 

Journal Article

e‑Commerce Investments from an SME perspective: Costs, Benefits and Processes  pp45-56

Sandra Cohen, Georgila Kallirroi

© Nov 2006 Volume 9 Issue 2, Editor: Dan Remenyi, pp45 - 104

Look inside Download PDF (free)

Abstract

The scope of this paper is to investigate whether SMEs take into consideration the cost dimensions (tangible and intangible, direct and indirect) and follow the investment appraisal techniques proposed in literature as relevant and suitable in relation to e‑commerce adoption. More specifically, we analyse the importance placed by the EC adopters on specific cost elements, types of budgets and investment appraisal techniques in relation to EC decision. Furthermore, we aim at understanding the reasons, both quantitative and qualitative, that drive SMEs to embark on such an investment. Our empirical evidence is based on the responses to questions found on a structured questionnaire answered by Greek firms that have already adopted EC. Our findings indicate that cost, in general, is not a major issue for Greek SMEs when deciding to implement EC, while the strategic benefits they aim at gaining from EC applications play a critical role in the adoption decision.

 

Keywords: e-commerce, IT investment, SMEs, IT costs, IT investment appraisal, Greece

 

Share |

Journal Article

Using Regression Analysis to Address Methodological and Theoretical Issues in IT Cost Benchmarking  pp22-35

Vlad Krotov

© Mar 2016 Volume 19 Issue 1, Editor: Shaun Pather, pp1 - 82

Look inside Download PDF (free)

Abstract

Abstract: The practice of IT cost benchmarking using IT managerial control ratios suffers from a number of methodological and theoretical issues. These issues arise from the following three assumptions: (1) the functional form of the relationship between a numerator and denominator used in an IT managerial control ratio is strictly proportional; (2) the nature of the underlying probability distribution of industry samples of IT managerial control ratios is normal and (3) position of an organization in relation to an industry norm can be unambiguously interpreted. If these assumptions are not met, then determining and interpreting a company’s position with respect to IT costs in relation to industry averages and other companies within the industry is subject to some ambiguity. This paper uses empirical tests and theoretical arguments to show that these three assumptions may not hold true in practice. It is then argued that regression‑based analysis of IT costs can be used to address these issues. Further theoretical and empirical work is needed to develop these regression models so that practitioners can have a reliable and valid method for estimating and interpreting their company’s position with respect to IT costs in relation to an industry norm. At the minimum, practitioners should not rely on IT cost benchmarking for setting their IT budgets without taking into account the methodological and theoretical issues.

 

Keywords: Keywords: IT costs, IT spending, IT budget, justification, benchmarking, methodology, theory

 

Share |