A review of indirect cost taxonomies for information systems projects

Document Type

Conference Proceeding

Faculty

Faculty of Business and Public Management

School

School of Business

RAS ID

1381

Comments

Ghoneim, A., Irani, Z., & Love, P. E. (2003). A review of indirect cost taxonomies for information systems projects. In The 14th Australasian Conference on Information Systems (ACIS’2003), Perth.

Abstract

A leitmotiv that continually thwarts business managers decision-making is the cost of implementing information systems (IS) and associated information technologies (IT). Unlike any non-IS investment, there is no straightforward answer because the human and organizational dimensions render it difficult to determine such costs during the investment evaluation process. Although a plethora of cost taxonomies exist and have academic merit, they tend to be esoteric and difficult to operationalize. A critical review of eight models for classifying indirect IT/IS costs are presented. The paper concludes by placing emphasis on the need to determine the total cost associated with IT/IS adoption.

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