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 |
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| 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 | |
| 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 | New Zealand |
| City | Auckland |
| Period | 3/07/07 → 6/07/07 |
Keywords
- Evaluation
- ICT investments
- Intangible capital
- Tripartite model