A framework for identifying the intangible capital value of ICT investments

Derek Binney; James Guthrie; Christina Boedker; Fouad Nagm

doi:10.2139/ssrn.1361265

A framework for identifying the intangible capital value of ICT investments

Derek Binney^*, James Guthrie, Christina Boedker, Fouad Nagm

^*Corresponding author for this work

Research output: Chapter in Book/Report/Conference proceeding › Conference proceeding contribution › peer-review

5 Citations (Scopus)

Abstract

Adequately considering the intangible value of Information and Communication Technology (ICT) investments has been problematic for as long as organisations have been making ICT investment decisions. This paper presents a framework for considering the intangible capital value of ICT investments. The framework applies the tripartite model of intangible resources, as proposed by the Australian Society of Knowledge Economics. The development of the framework was commissioned by the Australian Government Information Management Office (AGIMO) to inform the Australian government's Business Case Initiative process and its ICT Investment Framework. The concepts, models and frameworks presented in this paper provide a fresh approach to IT investment strategy and governance by supporting the consideration of the intangible capital value of one ICT investment vs another when making ICT investment decisions. In addition to taking a systems perspective they are grounded in emerging best practice concerning the consideration of intangible capital value as adopted by the accounting profession and academia.

Original language	English
Title of host publication	PACIS 2007 - 11th Pacific Asia Conference on Information Systems: Managing Diversity in Digital Enterprises
Place of Publication	Auckland, New Zealand
Publisher	School of Business, University of Auckland
Pages	284-298
Number of pages	15
ISBN (Electronic)	9780473124342
DOIs	https://doi.org/10.2139/ssrn.1361265
Publication status	Published - 2007
Externally published	Yes
Event	11th Pacific Asia Conference on Information Systems: Managing Diversity in Digital Enterprises, PACIS 2007 - Auckland, New Zealand Duration: 3 Jul 2007 → 6 Jul 2007

Other

Other	11th Pacific Asia Conference on Information Systems: Managing Diversity in Digital Enterprises, PACIS 2007
Country/Territory	New Zealand
City	Auckland
Period	3/07/07 → 6/07/07

Keywords

Evaluation
ICT investments
Intangible capital
Tripartite model

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10.2139/ssrn.1361265

Cite this

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title = "A framework for identifying the intangible capital value of ICT investments",

abstract = "Adequately considering the intangible value of Information and Communication Technology (ICT) investments has been problematic for as long as organisations have been making ICT investment decisions. This paper presents a framework for considering the intangible capital value of ICT investments. The framework applies the tripartite model of intangible resources, as proposed by the Australian Society of Knowledge Economics. The development of the framework was commissioned by the Australian Government Information Management Office (AGIMO) to inform the Australian government's Business Case Initiative process and its ICT Investment Framework. The concepts, models and frameworks presented in this paper provide a fresh approach to IT investment strategy and governance by supporting the consideration of the intangible capital value of one ICT investment vs another when making ICT investment decisions. In addition to taking a systems perspective they are grounded in emerging best practice concerning the consideration of intangible capital value as adopted by the accounting profession and academia.",

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booktitle = "PACIS 2007 - 11th Pacific Asia Conference on Information Systems: Managing Diversity in Digital Enterprises",

publisher = "School of Business, University of Auckland",

note = "11th Pacific Asia Conference on Information Systems: Managing Diversity in Digital Enterprises, PACIS 2007 ; Conference date: 03-07-2007 Through 06-07-2007",

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Binney, D, Guthrie, J, Boedker, C & Nagm, F 2007, A framework for identifying the intangible capital value of ICT investments. in PACIS 2007 - 11th Pacific Asia Conference on Information Systems: Managing Diversity in Digital Enterprises. School of Business, University of Auckland, Auckland, New Zealand, pp. 284-298, 11th Pacific Asia Conference on Information Systems: Managing Diversity in Digital Enterprises, PACIS 2007, Auckland, New Zealand, 3/07/07. https://doi.org/10.2139/ssrn.1361265

A framework for identifying the intangible capital value of ICT investments. / Binney, Derek; Guthrie, James; Boedker, Christina; Nagm, Fouad.

PACIS 2007 - 11th Pacific Asia Conference on Information Systems: Managing Diversity in Digital Enterprises. Auckland, New Zealand : School of Business, University of Auckland, 2007. p. 284-298.

Research output: Chapter in Book/Report/Conference proceeding › Conference proceeding contribution › peer-review

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AB - Adequately considering the intangible value of Information and Communication Technology (ICT) investments has been problematic for as long as organisations have been making ICT investment decisions. This paper presents a framework for considering the intangible capital value of ICT investments. The framework applies the tripartite model of intangible resources, as proposed by the Australian Society of Knowledge Economics. The development of the framework was commissioned by the Australian Government Information Management Office (AGIMO) to inform the Australian government's Business Case Initiative process and its ICT Investment Framework. The concepts, models and frameworks presented in this paper provide a fresh approach to IT investment strategy and governance by supporting the consideration of the intangible capital value of one ICT investment vs another when making ICT investment decisions. In addition to taking a systems perspective they are grounded in emerging best practice concerning the consideration of intangible capital value as adopted by the accounting profession and academia.

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A framework for identifying the intangible capital value of ICT investments

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