A review of indirect cost taxonomies for information systems projects
Faculty of Business and Public Management
School of Business
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.