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首页> 外文期刊>Journal of the Association for Information Systems >Measuring the Return on Information Technology: A Knowledge-Based Approach for Revenue Allocation at the Process and Firm Level
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Measuring the Return on Information Technology: A Knowledge-Based Approach for Revenue Allocation at the Process and Firm Level

机译：衡量信息技术的回报：基于知识的过程和公司级别的收入分配方法

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This paper proposes an approach for measuring the return on Information Technology (IT) investments. A review of existing methods suggests the difficulty in adequately measuring the returns of IT at various levels of analysis (e.g., firm or process level). To address this issue, this study aims to develop a method for allocating the revenue and cost of IT initiatives at any level of analysis using a common unit of measurement. Following the knowledge-based view (KBV), this paper proposes an analytic method for measuring the historical revenue and cost of IT investments by estimating the amount of knowledge necessary to generate a common unit of output from any business process. The amount of required knowledge is operationalized using the ¡®average learning time' measure. The proposed operationalization is illustrated with a practical case example. The proposed KBV approach is extended specifically for IT resources, allowing us to assess the Return on IT (ROIT) using a typical productivity ratio (similar to ROI or ROA) that accurately captures the true business value of IT (despite any complementarities) at virtually any level of analysis.
机译：本文提出了一种衡量信息技术（IT）投资回报率的方法。对现有方法的回顾表明，在各种分析级别（例如，公司或流程级别）上，很难充分衡量IT的回报。为了解决这个问题，本研究旨在开发一种方法，该方法使用通用的度量单位在任何分析级别上分配IT计划的收入和成本。遵循基于知识的观点（KBV），本文提出了一种分析方法，用于通过估算从任何业务流程生成通用输出单位所需的知识量，来衡量IT投资的历史收入和成本。所需的知识量可以通过“平均学习时间”度量来实现。实际操作示例说明了建议的操作。提议的KBV方法专门针对IT资源进行了扩展，使我们能够使用典型的生产率比率（类似于ROI或ROA）评估IT回报（ROIT），该生产率比率实际上可以准确地捕获IT的真正业务价值（尽管有互补性）任何级别的分析。

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