Information technology investments and nonfinancial measures: A research framework

Khallaf, Ashraf
June 2012
Accounting Forum;Jun2012, Vol. 36 Issue 2, p109
Academic Journal
Abstract: Despite the substantial growth of IT investments, evidence on their impact on firm performance remains inconclusive. An important management question is whether anticipated economic benefits of IT investments are being realized. The intangible benefits obtained from IT are not captured by accrual-based accounting measures alone, and, therefore, call for a comprehensive measure that focuses on segments of performance influenced by IT investments. This study proposes a framework that utilizes nonfinancial measures to link IT investments to their intangible benefits and applies the agency theory to examine the contribution of IT investments by tying managerial compensation to firm value.


Related Articles

  • Managerial Incentives and Corporate Cash Holdings. Tracy Xu; Bo Han // Journal of Applied Business & Economics;2013, Vol. 14 Issue 1, p72 

    We examine the impact of managerial incentive on firms' cash holdings policy. We find that firms with more equity-based compensation have more cash reserves. We also find that managers with equity-based compensation strongly prefer internal investment through R&D and capital expenditures....

  • Campbell Macpherson: The next 5 questions to ask your network.  // Fundweb;11/28/2012, p3 

    The article presents questions and answers related to financial management including how the network directors are remunerated, what is the technology strategy of networks, and why would an independent financial advisor not get directly authorized.

  • Remuneraç;ão Executiva, Valor e Desempenho das Empresas Brasileiras Listadas. Silva, Andre Luiz Carvalhal da; Chien, Alisson Chen Yi // Revista Brasileira de Finanças;Dec2014, Vol. 11 Issue 4, p481 

    The aim of this study is to identify the relationship between executive compensation, firm value and performance in Brazil. The literature provides mixed results but most studies show that firms with higher executive compensation tend to have greater value and performance in comparison with...

  • When job satisfaction is not enough.  // Finance Week;4/7/2003, p55 

    Examines executive compensation in the South African information technology (IT) sector. Incentives offered by IT companies to executives; Problems associated with the sector's awards system.

  • In the money.  // PC Week;2/24/97, Vol. 14 Issue 8, p123 

    Presents a chart showing the average earnings for an information technology executive in 1997, according to the 1997 Salary Guide from Robert Half International.

  • Change agents. Aragon, Lawrence // PC Week;3/27/95, Vol. 12 Issue 12, pE/1 

    Reports on the increase in salaries of information technology (IT) executives who have proved they can ply their technical wizardry to downsize a company or reengineer key business processes. Willingness of corporations to give large salaries to the `change agents'; Compensation packages. ...

  • MCSE Base Salaries Dropping.  // IT Professional;Jul/Aug2001, Vol. 3 Issue 4, p8 

    Reports on a decline in the average base salary for Microsoft-certified senior executives (MCSE) in 2001. Figures comparing 2001 MCSE salaries with those of 2000; Finding on bonuses; Advantage of Windows 2000 certification over Windows NT Server 4.0 in terms of average annual income.

  • IT managers losing battle to control wages. Gibson, Stan // PC Week;01/12/98, Vol. 15 Issue 2, p82 

    Discusses results from a survey of information technology (IT) salaries by the CIO Institute for the Systems Administration, Networking and Security organization. Where the productivity gain is from the Computer Age if salaries go up in lockstep with the rate of computing power.

  • It's good to be the king. Crystal, Graef // Vanity Fair;Oct98, Issue 458, p198 

    Focuses on the salaries earned by leading information technology executives in the United States. Why some of these executives never had their salaries published; Structure of the pay packages offered to these executives; Reference to the salaries earned by Michael Eisner and Barry Diller;...


Read the Article


Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics