=Paper=
{{Paper
|id=Vol-336/paper-4
|storemode=property
|title=Identifying IT impacts on organizational structure and business value
|pdfUrl=https://ceur-ws.org/Vol-336/paper4.pdf
|volume=Vol-336
|authors=Pia Gustafsson,Ulrik Franke,Pontus Johnson and Joakim Lilliesköld
}}
==Identifying IT impacts on organizational structure and business value==
https://ceur-ws.org/Vol-336/paper4.pdf
Identifying IT impacts on organizational structure and
business value
Pia Gustafsson1, Ulrik Franke1, Pontus Johnson1, Joakim Lilliesköld1,
1
Royal Institute of Technology, Industrial Information and Control Systems, Osquldas v.12,
SE-100 44 Stockholm, Sweden
{piag, ulrikf, pj101, joakiml}@ics.kth.se
Abstract. This paper presents a framework for analysis of how IT systems add
business value by causally affecting the structuring of organizations. To aid our
understanding of IT benefits related to organizational structure, we put the well
established theory of organizational behavior developed by Mintzberg to use.
Combining Mintzberg with more recent research on the business value of IT,
the result is a qualitative multi-disciplinary theoretical framework that shows
which business values are affected by IT in relation to the organizational
structure. This framework can be used to analyze what kind of IT system should
be used by an organization with a given structure to maximize its business
value.
Keywords: IT benefits, organizational structure, Mintzberg, business value
1 Introduction
It has long been discussed in the IT value research area whether IT adds value to an
organization or not. Following Brynjolfsson [1], the discussion in the literature
increasingly supports the theory that IT can add business value to an organization. For
instance, Bergsjö et al [2] have shown that the user satisfaction caused by
functionality, usability, information structure etc. affects the quality, efficiency and
innovations of IT users. Researchers (and practitioners) now turn focus to the question
of how IT adds value to the organization [3]. This problem is approached here by an
attempt to combine the traditional theory of organizational structures with more recent
research on how aspects of IT might affect the structure or the workings of the
organization. Dahlgren [4] stresses that organizational structure has a defining role on
how information flows within an organization and, as a consequence, how well
processes are performed and resources are spent. Other studies of the impact of
electronic communication systems on business organizations are Fulk et al., [5],
Andersen [6,] and Gurbaxani et al. [7].
Traditional organizational theory describes organizations; the behavior of groups of
people in them, how strategies and structures influence the groups, how the
organizations suit different purposes and how they can be managed to achieve goals.
Research on the business value of IT, often within the enterprise architecture research
paradigm, tends to focus on the relation between various information systems
Proceedings of BUSITAL’08 45
1.1 Outline
The remainder of this paper is structured as follows. Extended influence diagrams
used for causal modeling are introduced in section 2. Section 3 presents the
framework of business values used, in the shape of an extended influence diagram.
Section 4 connects the organizational theory of Mintzberg [8] to these business
values. In section 5 the extended influence diagram is further extended to include the
connections to IT. The applicability of the metamodel is discussed in the subsequent
section 6. Section 7 concludes the paper.
2 Extended Influence Diagrams
Extended influence diagrams (EID) are graphic representations of decision problems
coupled with a probabilistic inference engine. These diagrams may be used to
formally specify enterprise architecture analysis [9]. The diagrams are an extension of
influence diagrams, as described by Shachter [10, 11] which in turn are an
enhancement of Bayesian networks (cf. Neapolitan [12] and Jensen [13]). In extended
influence diagrams, random variables graphically represented as chance nodes may
assume values, or states, from a finite domain (cf. Fig. 1). A utility node could for
example be “Organizational performance”. The utility node could be further described
by other nodes that it has a definitional relation to. Causal relations capture
associations of the real world, such as “an automation system affects the process
efficiency”. In Fig. 1, this is visualized by “Scenario Selection” that causally affects
the “Process efficiency” which itself causally affects the “Organizational
performance”.
Fig. 1. An extended influence diagram and a simple example
Extended influence diagrams support probabilistic inference in the same manner as
Bayesian networks do; given the value of one node, the values of related nodes can be
calculated. With the help of a conditional probability table (CPT) for a certain
variable A and knowledge of the current states of the causally influencing variables B
and C, it is possible to infer the likelihood of node A assuming any of its states. With
46 Proceedings of BUSITAL’08
a chosen scenario, the chance nodes will assume different values, thereby influencing
the utility node. For more comprehensive treatments on influence diagrams and
extended influence diagrams see Johnson et al. [9], Shachter [10, 11], Neapolitan
[12], Jensen [13], and Johnson et al [14].
However powerful a research tool the EID framework is, EID:s cannot be created
ex nihilo. There exists a lot of research on how to elicit the quantitative estimates used
to create CPTs, for example Druzdzel et al. [15] and Keeney et al. [16]. Nevertheless,
these methods are applicable only if there already exists a qualitative framework, i.e.
all the relevant nodes and arrows have been identified, even in the absence of figures.
Only then is it clear which CPTs to create. The qualitative framework presented here
has been developed following the methodology given by Lagerström et al [14]. The
theory proposed in this paper consists only of positive or negative causal effects
between variables, and indications of the strength of the relations. These relations
should be represented in the EID so that the framework can be put to use in future
empirical studies to improve the model.
Thus, we use the following qualitative relations inspired by Chung et al. [17]:
1. AND. The and relation reflects a relation where two or more quantities all
need to be present for another quantity to emerge. This is denoted by an
arc connecting the relevant influence arrows.
2. OR. The or relation reflects a relation where just one out of two or more
quantities need to be present for another quantity to emerge. This is
denoted by two arcs connecting the relevant influence arrows.
3. ENABLES. The enables relation expresses a strong positive influence of
one quantity on another one. This is denoted by ++.
4. SUPPORTS. The supports relation expresses a positive influence of one
quantity on another one. This is denoted by +.
5. UNDERCUTS. The undercuts relation expresses a negative influence of
one quantity on another one. This is denoted by -.
6. DISABLES. The disables relation expresses a strong negative influence of
one quantity on another one. This is denoted by --.
Fig. 2. Relations between quantities, used in qualitative modeling.
Proceedings of BUSITAL’08 47
To understand how these qualitative relations work, consider
Fig. 3. Using the relations specified above we can refurnish a diagram, such as the
simple AND-example below, into a set of tentative CPTs, where the figures reflect the
relations used. While these CPTs are somewhat arbitrary – both the (a) and the (b)
alternatives are acceptable representations – they are well-defined in the sense that
CPTs such as (c) are clearly unacceptable. Furthermore, these CPTs can be updated in
a non-arbitrary fashion, using the well-known learning algorithms of Bayesian
networks described for instance by Jensen [13], whenever empirical data is available.
In this paper, when there are three or more quantities that causally affect the same
quantity the binary relations should be considered first and the unary relations should
follow. Several binary relations are only used here when they are identical and thus
commute.
Fig. 3. Sample CPT interpretations of a qualitative model.
The relations proposed by Chung et al. [17] pertain to goals. Often, however, we
use these relations between chance nodes. The rationale for this extension is that some
of our chance nodes could properly be considered utility nodes on a more local scale.
Locally, they are goals to be fulfilled, even though focus and clarity would be lost if
they were portrayed as such in global diagrams.
48 Proceedings of BUSITAL’08
In summary, the qualitative relations reflect how entities influence each other – the
CPTs of full EIDs reflect the extent of this influence.
3 Categorization of business values
Business value is a debated subject within the research literature. Several ways to
categorize possible IT benefits, differing in scope and granularity, have been
suggested. In this work, the categorization of business value dimensions suggested by
Gammelgård et al. [18] is used to map the business values Mintzberg mentions [8] to
common IT business value categories. The categorization Gammelgård proposes is
based on a literature study combining more than 650 business value dimensions from
200 different sources.
Since the research focus here is the organization, only a subset of those IT benefits
classified by Gammelgård et al. as related to the organizational structure and the
resources within the company were related to by the Mintzberg theories.
Consequently, business values not related to the organizational structure or the
resources within the organization are not included. The business values relevant for
this paper are visualized in Fig. 5.
Fig. 4. The business values organizational structure affect, based on Gammelgård et al. [18].
Benefits related to resources of the business include the business values of
(i) flexibility, (ii) efficiency, (iii) effectiveness, (iv) integration and coordination,
(v) improved decision making and (vi) improved organizational culture. Flexibility
relates to organizational ability to adjust to the external factors. Efficiency relates to
that the organization is doing the right things, while effectiveness is a measure of
doing these things right. Integration and coordination is a measure of internal
synchronization of the organization and better decision making concerns the support
and process of decision making. Organizational culture is the least clearly defined
business value and could include lower employer turnaround, lower sick leave etc.
Proceedings of BUSITAL’08 49
All of the business values in [18] are not covered by the studied organizational
theory; using a familiar vocabulary thus permits incorporating this work to previous
research.
4 Organizational theory
Henry Mintzberg [8] proposes a theory of organization that is now classic within the
field. Based upon a synthesis of the literature, Mintzberg attempts to model the form
and functioning of organizations by structuring those external and internal factors that
have been subject to investigation. Mintzberg’s theory is used because it allows for an
organisation wide view of IT benefits. Mintzberg’s ‘Structure of Fives’ has been used
by Farbey et. al. [23] to analyze organizational structures and their impact on an IT
project.
Our focus here is on the internal factors, the design parameters, i.e. those factors
that can be consciously affected by management decisions. By structuring these into a
qualitative EID, we pave the way for linking them both to the business values
described in section 3 and to the IT systems to be described in section 5.
Mintzberg [8] presents four design areas; (i) design of positions, (ii) design of
superstructure and (iii) design of lateral linkages. Since the areas are applicable for all
organizations, no business specific views can be included in the analysis, such as
degree of functional fit.
Several concepts used in the literature do not express a clear causality chain, but
implies that most concepts are related to each other, sometimes in circular causality.
To avoid circular causality chains, and to minimize the complexity of calculations,
only a subset of Mintzberg’s relations are included. Excluding relations have only
been made when there is no direct causality between two concepts.
A short description of each area follows, along with a description of how these
have been interpreted into a qualitative EID.
4.1 Design of positions
As defined by Mintzberg, the design of positions within an organization determines
(i) the level of specialization of work tasks, (ii) the formalization of behavior, and
(iii) the training and indoctrination of workers.
Work can be specialized both horizontally and vertically. The horizontal
specialization separates work tasks that are of different character from each other.
Horizontal specialization is used to increase productivity by streamlining work tasks
and lowering switching costs between different tasks. Vertical specialization, on the
other hand, is defined as separating “the performance of the work from the
administration of it” [8]. The level of horizontally specialized work is modeled as a
factor supporting effectiveness in Fig. 5.
An organization can formalize the behavior of the workers through standardization
of the output of the processes or by regulating the work flows. The organization
could also use formalization by rules, regulating the limits of the work. This is
50 Proceedings of BUSITAL’08
reflected in Fig. 5, where a certain overall level of standardization can be achieved
through the standardization of skills, processes, or output.
Discussing the standardization of skills, Mintzberg makes the distinction between
training and indoctrination. Training refers to the learning of job related skills and
knowledge, while indoctrination refers to the internalization of organizational norms.
Mintzberg suggests that training and indoctrinations are substitutes: most
organizations put more emphasis on either the one or the other. In Fig. 5, these
aspects are modeled by having internal training programs and recruiting based on
relevant education disjunctively influence the standardization of skills.
Efficiency Efficiency Effectiveness
+
+
+ +
Coordination
Level of
+ automated work
Level of
standardization
Standardizatio Standardization
of processes Standardization of output
of skills
+ +
Specification of Detailed
processes specifications
Recruiting
Internal training
based on
programs
education
Fig. 5. An EID describing relations between quantities related to the design of positions.
4.2 Design of superstructure
The superstructure of an organization describes the highest level of its organization
diagram; the grouping and size of the constituent units.
Two major types of organizational grouping can be distinguished; (i) grouping by
function and (ii) market based grouping. In Fig. 6, this is modeled in the underlying
organizational structure node, capable of assuming either value. Depending on which
value this node assumes, the correspondingly named parent node assumes a higher
value. Functional grouping is more common when there are significant
Proceedings of BUSITAL’08 51
interdependencies of process and scale, and where standardization works well. Market
based grouping is more common when there are significant interdependencies of
workflow, and where standardization works poorly. Market based division supports a
clear work flow since production, marketing and sales of a certain output, client or
graphical area all work closely together. This can be compared to the functional
grouping, where the marketing division is separated from the production and sales
divisions. Roughly, market based grouping leads to higher efficiency while functional
grouping leads to higher effectiveness. The well-known matrix organization attempts
to combine the desirable features of both types of grouping. These notions are
modeled in Fig. 6, by the influence of the level of liaison. A high level of liaison will
raise the value assigned to the structure not assumed by the underlying structure. If
both structure nodes assume high values, this corresponds to a matrix organization.
Fig. 6. An EID describing relations between quantities related to the design of superstructure
The next parameter relevant to organizational superstructure is the size of units. As
it turns out, the primary factor governing feasible unit sizes is the mechanism of
coordination employed by the organization. Whenever standardization is used as a
means of coordination, the need for supervision decreases and the ability of a single
manager to keep track of a larger group of subordinates increases. If direct
supervision is used, on the other hand, group sizes cannot grow very large, as is
reflected in Fig. 6, where unit size undercuts the level of direct supervision.
According to Mintzberg, there are three different basic means of achieving
coordination: (i) mutual adjustment, (ii) direct supervision, and (iii) standardization.
This is reflected by the disjunctive relations between these concepts with respect to
coordination, as illustrated in Fig. 6.
52 Proceedings of BUSITAL’08
4.3 Design of lateral linkages
Two sorts of lateral linkages within an organization are discussed by Mintzberg;
(i) liaison devices and (ii) planning and control systems.
Liaison devices, that interconnect distant parts of an organization, are common in
modern organizational structures. Their basic rationale is the coordination of
complex, interdependent activities. Mintzberg identifies a number of liaison devices
that characterizes the spectrum between a purely functional and a purely market
oriented organization. Using (i) liaison officers, (ii) task forces or standing
committees, and (iii) integrating managers, functional and market based organizations
can be blended. The most radical liaison measure is the introduction of the matrix
organization, which fully does away with unity of command. All these measures are
reflected in Fig. 7, where the three liaison measures listed above all support the overall
level of liaison. As illustrated in Fig. 7, this level then affects the type of grouping of
the entire organization.
Performance control is a tool for management to measure the results of a unit, but
also a tool that gives feedback to the unit. Some such qualities, taken from Mintzberg,
are reflected in Fig. 7, where they are connected to the business values of decision
making, control and follow up and organizational culture. The two first are intuitive,
and the third business value is achieved through higher motivation of employees who
get feedback on how well they meet goals according to Mintzberg [8].
Fig. 7. An EID describing relations between quantities related to the design of lateral linkages
Proceedings of BUSITAL’08 53
5 Influence of IT
Having thus structured business values and their connections to the inner workings of
organizations, it is now time to connect this structure with the impact of IT. The
literature provides a few different taxonomies of information systems employed in the
industry.
After identifying areas where IT can complement and support the organization, two
main system types have been discerned; IT systems that enable communication
(vertically and horizontally) between organizational units, and systems that control
the processes; either completely (through automation) or partially (through directing
the work flow). Hence, we propose this fourfold taxonomy of IT systems, based on
the function they fulfill:
1. Horizontal communication. This applies to the communication among peers, for
example in a project group using a collaboration system. Bidirectional
communication is a distinguishing feature.
2. Vertical communication. This includes both the upward stream of data that
generates decision support for top and middle management (aggregation of
information) and the downward stream of data that directs the work of subordinates
(dissemination of orders). The unidirectional (either way) communication is a
distinguishing feature.
3. Work flow. This is the class of systems that standardize work behavior by forcing
the user to do things in a certain order or by a certain procedure. This is a semi-
automated form of manual labor, where the actual work is still performed by a
human, but the process is coordinated by a machine.
4. Automation. This represents a further step, as compared to work flow. Work is
now fully automatic, performed by a machine. The human operator performs only
supervisory tasks.
A similar typology has been created by Mooney et al [24] where IT effects on
business processes are categorized into three kinds: (i) automational,
(ii) informational, and (iii) transformational effects. As compared to this typology, we
have identified a work-flow aspect not easily squared within the typology of Mooney
et al., while we have not identified the function of transformation to be affecting
organizational concepts distinct enough to warrant a separate category.
Our categorization is based on the functionality the system should have on a very
high level. Functional fit is not considered here since the required functions would be
different for each business area. Table 1 lists a couple of systems that could fulfill the
required functionality.
Table 1. Examples of systems that could provide an organization with the requested
functionality.
Horizontal Vertical Work flow Automation
communication communication
Collaboration Quality Order management CAM system
system management system
54 Proceedings of BUSITAL’08
system
Knowledge Sales system Supply chain SCADA system
management management system
system
Horizontal communication could for instance be achieved by a collaboration
system that simplifies cooperation between different unit groups within the
organization or a knowledge management system that spreads knowledge between
different groups.
Any system that collects data at one organizational level and presents it at another
level is a vertical communication system. Examples of such are quality management
systems or a sales system where management can keep track on the sales record.
The work flow systems could for instance be an order system or a supply chain
system if the systems conduct the flow of the activities within the order or supply
chain process.
The automation system could be a SCADA (Supervisory Control And Data
Acquisition) system that is conducting a whole process, or it could be a system that
only automates part of the process, for instance as a report making system.
5.1 Connecting IT to the organization variables
Fig. 8 assembles the different parts so far discussed only separately; the business
values, organizational variables and IT.
Vertical communication systems support the control and follow-up process,
which according to Mintzberg [8] affects the data used for following up the work in
the organization, and affects the motivation of the workers in a positive way. Vertical
communication systems also has a positive effect on the direct supervision leading to
unit groups not needing to be small to achieve direct supervision , hence the OR
relation.
Proceedings of BUSITAL’08 55
Business Value
+ + + + +
+ +
Organizational Decision Control and Organizational
Flexibility Efficiency Effectiveness
structure making follow up culture
+ +
+ +
+ ++ ++ +
Coordination
Market based Functional +
structure structure
+ + ++
Mutual Organizational Ability to follow
Motivation
adjustment height up
+
Direct Information
++ +
Underlying supervision relevance
market based +
structure + + Performance
Level of liaison Level of
Level of Distance data
automated
Underlying standardization decision maker
work
functional & process
structure Unit size
- ++
++ Standardization Standardization
of skills of processes
+ Vertical
communication
Horizontal system
Standardization
communication
of output
system Work flow
system
++
Automation
system
Fig. 8. An EID combining the business values, organizational variables and IT systems.
Horizontal communication systems affect the level of liaisons between unit
groups. A high level of liaison can according to Mintzberg [8] make a functional
oriented or market oriented organization to become a matrix organization, which
effects both flexibility, efficiency and effectiveness.
Automation systems and work flow systems are systems that achieve the same
benefits, but to different degrees. The main advantage of these kinds of systems is that
the work process is formalized. A completely automated process also lead to
standardized output. Work flow systems indicate that there are still people performing
large parts of the process, but in a standardized manner. This leads to that a work flow
system also affects the level of bureaucracy. The business values affected by the two
systems are efficiency, effectiveness and coordination.
6 Discussion
This paper provides a qualitative causal framework of how IT affects organizations to
create business value. This framework provides the basis needed to form a complete
extended influence diagram to support further research. Three crucial steps can be
identified on the path from the present study to the envisioned full EID.
56 Proceedings of BUSITAL’08
Firstly, qualitative relations (AND, OR, supports, undercuts etc.) should be
replaced with more quantitative relations as embodied in CPTs. This is an iterative
process, where the initial CPTs are set somewhat arbitrarily but are then updated in a
non-arbitrary fashion as empirical evidence becomes available. Therefore, this stage
also includes the collection of such evidence, for instance through case studies.
Secondly, the framework should be extended in a fashion that it could be expressed
in a modeling language. This would include setting values for the variables; i.e. how
large a unit could be to have a positive effect on the ability to perform direct
supervision etc. A modeling language would also increase the possibility of analysis.
Thirdly, the framework only concerns areas related to organizational theory, and
several of the business values suggested by Gammelgård [18] are not covered. Hence,
the framework should be extended to cover all of the business values.
7 Conclusions
We have seen that the business values of IT can be derived through analysis of the
impact IT has on organizational structure. The framework suggested differentiates
between communication systems (vertical and horizontal), work flow systems and
automation systems. Furthermore, the framework identifies those organizational
variables that are affected by IT, while themselves affecting business values.
We see that horizontal communication systems affect organizational flexibility and
connections between components (i.e. coordination); vertical communication systems
affect organizational culture, decision making and coordination; and finally work flow
systems and automation systems affect effectiveness, efficiency and coordination.
These relations are summarized in Table 2.
Table 2. Summary of which business values each system type affects.
Horizontal Vertical Work flow Automation
communication communication
Organizational Coordination Efficiency Efficiency
flexibility
Coordination Organizational Effectiveness Effectiveness
culture
Decision making Coordination Coordination
References
1. Brynjolfsson, B.: The Productivity Paradox of Information Technology, Communications of
the ACM Vol.36, No.1 p 67--77 (1993)
2. Bergsjö D., Malvius D.: A Model to Evaluate Efficiency, Quality, and Innovation through
User Satisfaction with Information Management Systems” in Proceedings of CSER 2007,
March 14-16, Hoboken (2007)
Proceedings of BUSITAL’08 57
3. Sneller L., Bots J.: A Review of Quantitative IT Value Research. Nyenrode Business
University, The Netherlands (2006)
4. Dahlgren J.: Real options and Flexibility in Organizational Design. In Proceedings of CSER
2007 , March 14 -16, Hoboken (2007)
5. Fulk J., DeSanctis G.: Electronic Communication and Changing Organizational Forms.
Organization Science, Vol. 6, No. 4. pp. 337--349 (1995)
6. Andersen T.J.: Information technology, strategic decision making approaches and
organizational performance in different industrial settings. The Journal of Strategic
Information Systems, Volume 10, Issue 2, pp. 101--119 (2001)
7. Gurbaxani V., Whang S.: The impact of information systems on organizations and markets,
Communications of the ACM, Volume 34, Issue 1 pp. 59 -- 73 (1991)
8. Mintzberg H.: The Structuring of Organizations. Prentice-Hall, Upper Saddle River, New
Jersey (1979)
9. Johnson P., Lagerström R., Närman, P., Simonsson, M.: Enterprise Architecture Analysis
with Extended Influence Diagrams. Information System Frontiers. Vol 9(2-3), 163 --180
(2007)
10.Shachter, R.: Evaluating influence diagrams. Operations Research. Institute for Operations
Research and the Management Sciences. 34 (6), 871--882. (1986)
11.Shachter, R.: Probabilistic inference and influence diagrams. Operations Research, 36 (4),
36--40. (1988)
12.Neapolitan R.: Learning Bayesian Networks. Prentice-Hall, USA (2003)
13.Jensen F. V.: Bayesian Networks and Decision Graphs. Springer New York, Secaucus, New
Jersey, USA. (2001)
14.Lagerström, R., Johnson, P., Närman, P.: Extended Influence Diagram Generation.
Enterprise Interoperability II – New Challenges and Approaches, pp. 599--602. Springer,
London (2007)
15.Druzdzel M., van der Gaag, L.: Building probabilistic networks: Where do the numbers
come from? IEEE Transactions on knowledge and data engineering, Vol. 12, No. 4, IEEE,
Los Angeles, USA, , pp. 289 -- 299 (2000)
16.Keeney R., von Winterfeldt, D.: Eliciting Probabilities from Experts in Complex Technical
Problems. IEEE Transactions on engineering management Vol 38, No 3, IEEE, pp. 191--
201 (1991)
17.Chung L., Nixon, B. A., Yu E., Mylopoulos, J.: Non-functional requirements in software
engineering. Kluwer Academic Publishers, Boston / Dordrecht / London (2000)
18.Gammelgård, M., Ekstedt, M., Gustafsson, P.: A Categorization of Benefits From IS/IT
Investments. In proceedings of the 13th European Conference on Information Technology
Evaluation, ECITE (2006)
19.Lewin, Minton: Determining Organizational Effectiveness - another look, and an agenda for
research. Management Science, Vol. 32, No. 5, Organization Design, pp. 514 --538. (1986)
20.Glisson, Martin: Productivity and Efficiency in Human Service Organizations as related to
Structure, size and Age. The Academy of Management Journal, Vol. 23, No. 1. pp 21--37.
(1980)
21.Ostroff, Schmitt: Configurations of Organizational Effectiveness and Efficiency. The
Academy of Management Journal, Vol. 36, No. 6pp. 1345--1361 (1993)
22.Keh, Chu, Xu: Efficiency, effectiveness and productivity of marketing in services. European
Journal of Operational Research 170, 265--276 (2006)
23.Farbey B., Land, F., Targett, D.:How to assess your IT investment: A study of methods and
practice. Butterworth-heineman Ltd, Oxford
24.Mooney G., Gurbaxani V., Kraemer KL.: A process oriented framework for assessing the
business value of information technology. In DeGross, Janice I., et al., Proceedings of the
Sixteenth Annual Intemational Conference on Information Systems, Amsterdam, The
Netherlands, 10-13, pp. 17--27, (1995)