TITLE

Information technology investments and nonfinancial measures: A research framework

AUTHOR(S)
Khallaf, Ashraf
PUB. DATE
June 2012
SOURCE
Accounting Forum;Jun2012, Vol. 36 Issue 2, p109
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
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.
ACCESSION #
86453780

 

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