Information systems investment decisions in business practice: the Spanish case |
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Authors: | B Escobar-Pérez |
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Affiliation: | 1.Department of Accounting and Finance,University of Seville, Avda. Ramón y Cajal,Sevilla,Spain |
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Abstract: | Previous research has reviewed the foundations of the most significant methods for the evaluation of investments in information systems (IS). However, in our view, it is also necessary to provide an updated view on the evaluation methods actually used in practice by organizations. This paper offers a view on the investment in IS in business practice in Spain, analysing: (i) the evaluation methods currently used by Spanish firms; (ii) how companies make decisions concerning investments in IS; (iii) the nature and quality of the decisions; and (iv) the consequences derived from them. |
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