The Business Value of IT: A Synthesis and Framework of Archival Research

Posted: 27 Oct 2011 Last revised: 20 Jul 2014

See all articles by Adi Masli

Adi Masli

University of Arkansas - Sam M. Walton College of Business

Vernon J. Richardson

University of Arkansas at Fayetteville

Juan Manuel Sanchez

University of Texas at San Antonio

Rod Smith

Cal State University Long Beach

Date Written: October 26, 2011

Abstract

This paper synthesizes recent empirical archival research investigating the link between information technology investment and business value. It examines 1) financial and non-financial measures to represent different elements of business value, 2) IT investment measures and links with firm performance, 3) IT and business complementarities that affect firm performance; and 4) the impact of business context and IT alignment with business strategy on resulting performance. The review of prior research is guided by a balanced scorecard framework that places IT in a business context and highlights the role of potential drivers and contextual factors that impact the association between IT and firm value. The paper concludes by proposing several broad avenues of future research that may be of particular interest to archival accounting information systems researchers.

Keywords: Accounting Information Systems (AIS) Research, Information Systems (IS) Research, Research Directions, Business Value of IT

JEL Classification: O14, O33, O32, M40

Suggested Citation

Masli, Adi and Richardson, Vernon J. and Sanchez, Juan Manuel and Smith, Rodney E., The Business Value of IT: A Synthesis and Framework of Archival Research (October 26, 2011). Journal of Information Systems, Vol. 25, No. 2, pp. 81-116, 2011, Available at SSRN: https://ssrn.com/abstract=1949930

Adi Masli

University of Arkansas - Sam M. Walton College of Business ( email )

Fayetteville, AR 72701
United States

Vernon J. Richardson

University of Arkansas at Fayetteville ( email )

401 WCOB
Fayetteville, AR 72701
United States

Juan Manuel Sanchez (Contact Author)

University of Texas at San Antonio ( email )

One UTSA Circle
San Antonio, TX 78249
United States

Rodney E. Smith

Cal State University Long Beach ( email )

Long Beach, CA 90840
United States
562-985-5421 (Phone)

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