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Management of Information Systems: Insights from Management Accounting Research

39 Pages Posted: 7 Aug 2006 Last revised: 30 Jan 2011

Neale Gilbert O'Connor

Hong Kong Baptist University

Maris G. Martinsons

City University of Hong Kong (CityUHK) - Department of Management Sciences

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

O'Connor, Neale Gilbert and Martinsons, Maris G., Management of Information Systems: Insights from Management Accounting Research (May 1, 2006). Information & Management, Vol. 43, No. 8, pp. 1014-1024, December 2006. Available at SSRN: https://ssrn.com/abstract=920829

Neale Gilbert O'Connor (Contact Author)

Hong Kong Baptist University ( email )

Kowloon Tong, Kowloon
Hong Kong
93045964 (Phone)

Maris G. Martinsons

City University of Hong Kong (CityUHK) - Department of Management Sciences ( email )

Tat Chee Avenue
Kowloon Tong
Kowloon
Hong Kong

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