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 proceedingConference proceeding contribution

4 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 languageEnglish
Title of host publicationPACIS 2007 - 11th Pacific Asia Conference on Information Systems: Managing Diversity in Digital Enterprises
Place of PublicationAuckland, New Zealand
PublisherSchool of Business, University of Auckland
Pages284-298
Number of pages15
ISBN (Electronic)9780473124342
DOIs
Publication statusPublished - 2007
Externally publishedYes
Event11th Pacific Asia Conference on Information Systems: Managing Diversity in Digital Enterprises, PACIS 2007 - Auckland, New Zealand
Duration: 3 Jul 20076 Jul 2007

Other

Other11th Pacific Asia Conference on Information Systems: Managing Diversity in Digital Enterprises, PACIS 2007
CountryNew Zealand
CityAuckland
Period3/07/076/07/07

Keywords

  • Evaluation
  • ICT investments
  • Intangible capital
  • Tripartite model

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