Abstract—Drawing on the resource-based theory of the firm and using Ohlson’s (1995) residual income valuation framework, this paper investigates the relationships between IT Capability, IT spending and market value. We also examine the role of industry context by empirically investigating the moderating role of three industry characteristics (munificence, dynamism, and complexity). A firm’s IT ...

Abstract The growing investments in information technology (IT) each year pushes public sector organizations to develop the ability gather, integrate, and implement these resources improve organizational processes. Public have be agile flexible meet society’s dynamic demands. In this sense, IT management creating an environment facilitating innovation are crucial measures. These must learn cult...

Given the importance of IT investments in today’s organization, firms tend to spend increasing amounts of time and resources to better manage IT projects. However these projects continue to have high failure rates thus highlighting the need for improved risk management. A stream of IS research has focused on identifying several causes of managerial risks. The theory base that has been used in t...

In the digital economy, firms' IT resource investments represent a significant portion of their capital investments. governance processes are critical for companies to decide what and how deploy resources measure achieve expected business benefits. This study introduces measures concept process capability, which is defined as firm's ability identify, design, implement leverage following process...