Journal of Information Technology

Based on over 20 years of information systems (IS) and management accounting literature, we present a critical review of IS chargeout research. The need for such a review derives from the conceptual difficulties and empirical limitations observed in past research, and from the management challenge of rapidly growing new information technologies (ITs). Our review systematizes the objectives and cost accounting methods underlying past developments in this area. We describe the features of successful chargeout systems, recognizing the current neglect of organizational-level objectives and follow this with a discussion of the advantages of chargeout systems, and the problems involved in their use. An investigation into the context of new ITs reveals a new surge of chargeout software products that require more organizationally oriented chargeout research. Finally, we present a model of chargeout systems evolution within a wider managerial and business context.

While recent surveys suggest that capital budgeting systems in business organizations continue to become more formalized and sophisticated, a constraint on the use of sophisticated capital budgeting techniques seems to be the degree of support provided by firms’ capital budgeting information systems (CABIS). This paper, based on a survey of 146 large firms, outlines the current status of CABIS and their usage pattern. It was found that although two-thirds of sample firms have specific computer application systems for capital budgeting, most CABIS are relatively unsophisticated and less than adequate in providing the information and decision support capabilities required to use sophisticated capital budgeting techniques effectively. In particular, the barrier and problems encountered in the use of probabilistic risk analysis were explored. Implications of these findings are discussed.

The evaluation of information systems technology (IS/IT) investments has been a much debated issue in the IS literature. This paper adds to that debate by discussing the IS/IT project evaluation practices of a sample of the top 1000 UK companies. The study sheds light on a number of evaluation issues, including the extent to which formal procedures of evaluation exist within organizations, and the extent to which consultation with stakeholders takes place, in addition to identifying the problems inherent in evaluating IS/IT investments. The implications of the findings are discussed, where possible in the light of previous research, in addition to identifying a number of key issues where further research is needed.

Based on a series of structured interviews with several senior management figures, this paper explores two different approaches to competitiveness within the literature, namely the technology-driven approach and the competency-driven approach, and asks whether they can be reconciled with the real world experiences of corporate managers. The technology driven approach is based on the belief that information technology (IT) offers a powerful source of competitive advantage. Popularized by, and based on the work of, Michael Porter there is a corresponding emphasis on planning and the use of ‘generic’ strategies. The competency driven approach, on the other hand, holds that each company possesses unique sources of advantage, which it must exploit to derive maximum benefits. The focus is on flexibility, while no ‘recipes’ for success are offered. Given that these two approaches appear to be diametrically opposed, 16 senior management figures from leading edge companies were interviewed to determine which, if either, of the two views was more in tune with reality. This paper details the findings.

This paper reviews the diverse forms taken by electronic commerce and the varied perspectives taken by observers to analyse it. Nine case studies are used to develop a taxonomy of electronic commerce implementations. Three trends in the emergence of electronic commerce are identified: a change in emphasis from competitive advantage towards the gaining of sector-wide improvements in efficiency and effectiveness, the formation of electronic markets, and a process of incremental rather than radical development within communities.

This paperpresents the findings of research into the impact of computer aided software engineering (CASE) tools. It is based on a questionnaire survey of software developers in UK organizations. CASE had a positive effect on developer productivity and the quality of applications software. It particularly improved the reliability and accuracy of applications software, though this was sometimes offset by a deterioration in software efficiency. There was little evidence of productivity being ‘traded’ for quality, since developers citing productivity gains also tended to report quality improvements. The extent to which organizations were able to realize the benefits of CASE depended on the experience, competence and training of individual developers. This has significant implications for the selection and training of personnel and the use of consultants. Methodologically, the findings also serve to underline the importance of explicitly taking account of prior development environments, when using retrospective methods to evaluate different software technologies.