Improving Understanding of Information Systems Valuation, Planning and Control: Potential Insights from Accounting Research
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چکیده
This paper briefly reviews the IS valuation, planning and control literature and suggests several areas where the models and methods of accounting research may be of reference value to IS researchers. These areas encompass (i) method issues in assessing the value of IS investments, (ii) modeling the sources of value from IS, (iii) development of an integrative framework for implementing IS investments and (iv) development of measurement systems for better capturing the paths of IS effects across time.
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