In the context of IT infrastructure development, this paper empirically examines the relationship between IT investments and corporate earnings management. Our results suggest that earnings management undermines the firm’s capability of accomplishing its planned IT investments in infrastructure development. Strategic managers are also likely to manipulate IT infrastructure investments to achiev...

In light of the growing relevance of customeroriented business strategies IT investments in the field of Customer Relationship Management have increased considerably. However, firms often could not realize sufficient returns on these IT investments. One major reason for this failure seems to be the lack of appropriate approaches to determine the economic impact of such investments ex ante. Ther...

The theme of this paper is the occurrence of risks within information technology and information systems investments. A taxonomy of the published classification frameworks of IT related risk is presented and a new comprehensive classification framework for IT investments (the TOPModel) is presented within the TRIP model of the risk factors and critical factors affecting IT investments. Risk man...

Information Technology Portfolio Management (ITPM) is a topic of intense interest in the strategic management of information technology (IT). In ITPM, IT synchronization with corporate business strategy is operationalized by the application of the principles of financial portfolio management to IT investments. This perspective is crucial to the continual alignment of business strategy and IT in...

In the last decades, corporate investments in IT constantly increased and became a substantial part of business investments. Thus, researchers have sought to understand the effects of these investments and the practices that lead to more effective investment into IT. One stream of this research focuses on explicitly managing benefits. It links into IT investment appraisals as well as into IT pr...

Achieving the full worth of IT investments is an important task of top management but questions remain as to what factors lead to improved returns and how do such investments impact organizational performance. Using a postal survey of 273 CIO respondents, this study analyzed the relationship of knowledge sharing and rational planning to IT-based organizational performance. Knowledge sharing was...

subsea structures such as manifolds, line pipes and flow lines are important investments. also because of the sensitivity of environmental issues, corrosion of these structures is of vital importance. subsea corrosion management is different from on-shore and shallow water off-shore corrosion management in mainly three factors: materials, corrosion management practice and cathodic protection. t...

The strategic role of IT and its significance throughout the organization increases complexity, variety, and the need of change. Hence IT management must deal with uncertainties derived from different, conflicting and ever changing demands. In this sense Enterprise Architecture is playing an increasingly important role in improving IT management practice. If contemporary organizations do not su...

Investments in IT have become a dominant part of the capital budgets of many organizations. While the costs seem readily identifiable, many of the benefits are elusive. As a result decision makers are faced with difficult questions: How should IT investments be designed and managed to ensure alignment with corporate strategy? How should such investments be prospectively justified? What more (th...