Management of Information Systems: Insights from Management Accounting Research
39 Pages Posted: 7 Aug 2006 Last revised: 30 Jan 2011
Date Written: May 1, 2006
Abstract
This paper seeks to advance our knowledge in key areas of information systems (IS) research by applying ideas and insights from accounting to improve our understanding of IS management. An integrative cost-benefit framework is proposed and used to examine four areas of research that are related to the management of an IS: chargeback, outsourcing, decision support, and business process re-engineering and improvement. The paper specifies how the accounting literature contributes significantly to each of the four areas of IS management research, and highlights key questions for further study.
Keywords: information systems value, IT management, outsourcing, chargeback, decision support, business process re-engineering, business performance
JEL Classification: M41
Suggested Citation: Suggested Citation