An Explanatory Design Theory for a Controlling System for IT Investments Performance Evaluation

The business investments in IT show a stable growth even tough the international financial crisis stopped them for quite a small period of time. Still, the evaluation of IT investments impact onto business performance remains a low-structured problem and very often represents an expert, qualitative and not formalized procedure. From this point of view this research in progress paper presents the approach to the design and the development of an IT investments controlling and performance measurement instrument. It adopts a design research perspective and, at the current stage of research, discusses only a descriptive design theory of such instrument.