Results

Found 18 articles

Clear filters

Management of IT Costs in the Digital Age – A Literature Review

2023 | Americas Conference on Information Systems | Citations: 0
Authors: Riedinger, Constanze; Huber, Melanie; Prinz, Niculin; Rentrop, Christopher

Abstract: Digitalization requires organizations to strategically invest in information te ... Expand

Abstract: Digitalization requires organizations to strategically invest in information technology (IT). As a result, the costs associated with IT in companies are rising and technological progress changes the setting for IT management. This poses challenges for IT managers to ensure spend-efficiency and manage IT costs transparently. However, no current literature review gives an overview of how IT cost management (ITCM) research dealt with past transformations. This paper aims to investigate ITCM concepts considering their historical context. It then derives implications for the digital age and identifies future research fields. The historical literature review reveals that ITCM research evolved with technological advances and the target to manage all IT-related costs and evaluate the impact of IT spend. However, the presented concepts lack consideration of current changes that hamper spend-efficiency and strategic decisions. Hence, this paper enables future research to address the identified research gaps. Additionally, practitioners gain awareness of how they can benefit from developed ITCM concepts. Collapse

Semantic filters: cost accounting

Topics: IT investment accounting database system cost accounting social media

Methods: literature study historical review theoretical contribution synthesis
Institutionalizing Analytic Data Sharing in SME Ecosystems – A Role-Based Perspective
PDF
2022 | HICSS | Citations: 0
Authors: Baars, Henning; Weber, Patrick; Tank, Ann

Abstract: There is a variety of reasons that sharing data among Small and Medium-Sized Ent ... Expand

Abstract: There is a variety of reasons that sharing data among Small and Medium-Sized Enterprises (SMEs) carries business potential, particularly for analytical applications. But outside a few niche domains, the number of success stories for data sharing is rather modest. Based on a qualitative study and first experiences from a research project with pilot implementations, we argue that this is mainly due to a lack of an institutionalized governance structure: Founding a separate legal entity for data sharing and analysis can address core concerns regarding sharing valuable data assets. However, this requires a well-calibrated set of defined roles for the involved partners. Based on our results we propose a first concept on delineating and mapping out those roles. Collapse

Semantic filters: cost accounting

Topics: digital ecosystem data governance value creation analytical information system data quality

Methods: qualitative interview design artifact design science simulation deep learning
Controlling Technical Debt Remediation in Outsourced Enterprise Systems Maintenance: An Empirical Analysis
PDF
2021 | Journal of Management Information Systems | Citations: 0
Authors: Ramasubbu, Narayan; Kemerer, Chris F.

Abstract: Technical debt refers to maintenance obligations that stem from violations of es ... Expand

Abstract: Technical debt refers to maintenance obligations that stem from violations of established standards during the development and subsequent maintenance of enterprise systems. Technical debt remediation is particularly challenging in the outsourcing context due to information asymmetry between client and vendor teams. Control balancing—the periodic adjustments to the control configurations of outsourced projects—has been proposed as a process to help mitigate these information asymmetry challenges. Using data collected from 1,824 real-world projects, we tested to what extent control balancing improves the remediation of technical debt. After controlling for a number of technical and environmental factors, including system size, system lifespan, and contract parameters, we find that control balancing can benefit technical debt remediation, but primarily when processes for migrating technical debt-laden systems to new technological platforms have been identified. We highlight the role of technical debt in influencing the effects of relational flexibility in inter-firm engagements. Collapse

Semantic filters: cost accounting

Topics: outsourcing enterprise information system virtual teamwork IT project database system

Methods: survey focus group group interview instrumental variables estimation archival research
BUSINESS INTELLIGENCE & ANALYTICS COST ACCOUNTING: AN ACTION DESIGN RESEARCH APPROACH

2020 | European Conference On Information Systems | Citations: 0
Authors: Grytz, Raphael; Krohn-Grimberghe, Artus; Müller, Oliver

Abstract: ... Expand

Abstract: Collapse

Semantic filters: cost accounting

Topics: analytical information system cost accounting accounting information system accounting organizational impact

Methods: qualitative interview design principle action design research design science personal interview
Enabling the Identification of Industrial Symbiosis through ICT

2019 | HICSS | Citations: 0
Authors: Luetje, Anna; Willenbacher, Martina; Möller, Andreas; Wohlgemuth, Volker

Abstract: Industrial Symbiosis (IS) is an emerging business tool with a systemic and colla ... Expand

Abstract: Industrial Symbiosis (IS) is an emerging business tool with a systemic and collaborative approach to optimize and close cycles of materials and energy by identifying synergies and fostering cross-sectoral cooperation among economic actors. The major facilitator of revealing IS opportunities for organizations is both analyzing the status quo with quantitative methods and connecting the supply and demand of the entities involved through an adequate Information Communication Technology (ICT) solution. This study analyzed the extant body of literature and the corresponding ICT tools of IS in order to design a preliminary concept of an Information Technology (IT) supported IS tool that supports the identification and assessment of IS potentials, providing more transparency among market players and proposing potential cooperation partners according to selectable criteria (e.g. geographical radius, material properties, material quality, purchase quantity, delivery period), bringing synergy partners together. Collapse

Semantic filters: cost accounting

Topics: digital dashboard cost accounting database system systems analysis website

Methods: literature study design artifact social network analysis structured literature research case study
Business Intelligence & Analytics Cost Accounting: A Survey on the Perceptions of Stakeholders

2018 | HICSS | Citations: 0
Authors: Grytz, Raphael; Krohn-Grimberghe, Artus

Abstract: As data driven decision-making using business intelligence and analytics (BI&A) ... Expand

Abstract: As data driven decision-making using business intelligence and analytics (BI&A) becomes standard in companies, the importance of mitigating the accompanying growth in costs increases. Research shows that increasing transparency to the granularity of individual BI&A artefacts such as reports or analytic applications is a necessary means, but in practice the introduction of said systems is cumbersome and adoption is slow. We address the status quo of BI&A cost accounting for three types of stakeholders: users, developers and managers. The results show in which areas of application a strong need for action exists and we identify major challenges for further research are ahead. Our findings indicate for example that managers at the same time regard cost accounting for BI&A with a higher potential benefit while they also believe they have already established a higher degree of implementation in their enterprises compared to the other stakeholder types. We conclude that BI&A professionals have to consider these different perceptions to run a successful department and gain traction for BI&A cost accounting. Collapse

Semantic filters: cost accounting

Topics: analytical information system cost accounting accounting information system systems evaluation outsourcing

Methods: survey descriptive statistic
Zero-Quartile Benchmarking – A Forward-Looking Prioritization of Digital Technologies for a Company’s Transformation

2018 | International Conference on Information Systems | Citations: 0
Authors: Mayer, Joerg H; Razaqi, Tareq; Esswein, Markus

Abstract: Benchmarking is a continuous process of identifying highest standards for produc ... Expand

Abstract: Benchmarking is a continuous process of identifying highest standards for products, services, and processes. Best practices from top performing companies define a “first quartile” which acts as the target state. However, such a kind of benchmarking is backward-looking. If digital is disruptive, it distorts the philosophy of benchmarking in its very essence. Based on a literature review and applying the Rasch algorithm to data from a manager-working-group survey, we lay out a new – forward-looking – benchmarking method with a zero quartile in focus. Taking Finance 2025 as our example, we propose eight design guidelines and four imperatives covering the order-to-cash, procure-to-pay, record-to-report, and enterprise performance management processes to accelerate a company’s transformation by leveraging digital technologies. Collapse

Semantic filters: cost accounting

Topics: peer-to-peer model accounting robotic enterprise resource planning management accounting

Methods: design guideline survey literature study computational algorithm qualitative interview
Service-oriented Cost Allocation for Business Intelligence and Analytics: Who pays for BI&A?
PDF
2017 | HICSS | Citations: 0
Authors: Grytz, Raphael; Krohn-Grimberghe, Artus

Abstract: Quantifying and designing the cost pool generated by Business Intelligence and A ... Expand

Abstract: Quantifying and designing the cost pool generated by Business Intelligence and Analytics (BI&A) would improve cost transparency and invoicing processes, allowing a fairer, more exact allocation of costs to service consumers. Yet there is still no method for determining BI&A costs to provide a base for allocation purposes. While literature describes several methods for BI&A cost estimation on an ROI or resource-consumption level, none of these methods considers an overall approach for BI&A. To tackle this problem, we propose a service-oriented cost allocation model which calculates BI&A applications based on defined services, enabling a cost transfer to service consumers. This new approach specifies steps towards deriving a usable pricing scheme for an entire BI&A service portfolio – both for allocation purposes as well as improving cost evaluation of BI&A projects. Moreover, it prevents BI&A departments from being considered as the sole cost driver, increasing customer understanding and cost awareness. Collapse

Semantic filters: cost accounting

Topics: analytical information system cost accounting accounting information system accounting IT workforce

Methods: business process modeling literature study synthesis design artifact survey
CONTEXTUAL FACTORS INFLUENCING THE PURPOSEFUL ALLOCATION OF BUSINESS INTELLIGENCE COSTS

2016 | European Conference On Information Systems | Citations: 0
Authors: Epple, Johannes

Abstract: Today, business intelligence (BI) systems are recognized as a prerequisite for o ... Expand

Abstract: Today, business intelligence (BI) systems are recognized as a prerequisite for organizational success by providing management with decision-supportive information. Along with the pervasion of BI in organizations and its prospective benefits, BI has become widely established from a technological perspective, but remains challenging from an organizational view. Because BI causes a high monolithic cost block within an organization, effective BI cost management mechanisms need to be implemented. This study focusses on the different design situations of BI cost allocations since a one-size-fits-all approach is not supposed to be purposeful, but different situational requirements need to be considered. The design situations are characterized by relevant contextual factors, which we identify and thoroughly analyze. A set of relevant contextual factors is derived from an extensive review of prior work as well as from a focus group study with subject-matter experts. The contextual factors are synthesized in a classification scheme according to the dimensions objectives, technology-, organization-, and environment-related. Further, we discuss the characteristics of contextual factors and the impacts on cost allocation configurations in three archetypes of companies. Therefore, this publication delivers valuable insights for consideration in practice and stimulates further research on context-specific BI cost management. Collapse

Semantic filters: cost accounting

Topics: cost accounting IS management IT investment top management support innovation management

Methods: literature study synthesis focus group design science structured literature research
Software Process Diversity: Conceptualization, Measurement, and Analysis of Impact on Project Performance

2015 | Management Information Systems Quarterly | Citations: 41
Authors: Ramasubbu, Narayan; Bharadwaj, Anandhi; Kumar Tayi, Giri

Abstract: This article investigates software process diversity, defined as the project con ... Expand

Abstract: This article investigates software process diversity, defined as the project condition arising out of the simultaneous use of multiple software development process frameworks within a single project. Software process diversity is conceptualized as the response of a project team to such contingencies as requirements volatility, design and technological novelty, customer involvement, and the level of organizational process compliance enforced on the project. Moreover, we conceptualize that the degree of fit (or match) between a project's software process diversity and the level of process compliance enforced on the project impacts overall project performance. This conceptualization was empirically tested by utilizing data collected from 410 large commercial software projects of a multinational firm. The results show that higher levels of requirements volatility, design and technological novelty, and customer involvement increased software process diversity within a project. However, software process diversity decreased relative to increases in the level of process compliance enforced on the project. A higher degree of fit between the process diversity and process compliance of a project, rather than the effects of those variables independently, was found to be significantly associated with a higher level of project performance, as measured in terms of project productivity and software quality. These results indicate that increasing software process diversity in response to project-level contingencies improves project performance only when there is a concomitant increase in organizational process compliance efforts. The implications of these results for research are discussed and prescriptive guidelines derived to manage the fit between process diversity and process compliance for improving software project performance. Collapse

Semantic filters: cost accounting

Topics: project productivity productivity IT project systems development system quality

Methods: regression analysis method descriptive statistic design methodology archival research instrumental variables estimation

Page 1 of 2 Next

AIS11

Journals

Conferences

Semantic Filter

Found 18 articles

Management of IT Costs in the Digital Age – A Literature Review

Institutionalizing Analytic Data Sharing in SME Ecosystems – A Role-Based Perspective

Controlling Technical Debt Remediation in Outsourced Enterprise Systems Maintenance: An Empirical Analysis

BUSINESS INTELLIGENCE & ANALYTICS COST ACCOUNTING: AN ACTION DESIGN RESEARCH APPROACH

Enabling the Identification of Industrial Symbiosis through ICT

Business Intelligence & Analytics Cost Accounting: A Survey on the Perceptions of Stakeholders

Zero-Quartile Benchmarking – A Forward-Looking Prioritization of Digital Technologies for a Company’s Transformation

Service-oriented Cost Allocation for Business Intelligence and Analytics: Who pays for BI&A?

CONTEXTUAL FACTORS INFLUENCING THE PURPOSEFUL ALLOCATION OF BUSINESS INTELLIGENCE COSTS

Software Process Diversity: Conceptualization, Measurement, and Analysis of Impact on Project Performance