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 inve...

IT value has been measured at various levels of analysis, including the economy, firm, business process and individual levels (Brynjolfsson and Yang 1996). However, understanding where potential value lies – and how best to measure the firm’s realized value – remain important concerns. This research examines predictors of value gaps for IT investments that reflect losses in realized value relat...

Already in the nineties studies which discussed the IT productivity paradox, where no clear correlation could be found between IT spend and the bottom-line impact, other research streams emerged, revealing findings that do illustrate the positive impact of IT enabled investments on firm performance. Several studies concluded that the necessary conditions to overcome the IT productivity paradox ...

Agency Theory as the dominant view of Corporate Governance disregards that the key task of firm governance is to generate, accumulate, transfer, and protect firm specific knowledge. Three different foundations to the theory of the firm which underpin different concepts of corporate governance are discussed: The traditional view of the firm as a nexus of contracts, the view of the firm as a nexu...