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To spend or not spend: IT infrastructure Challenges

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Venkatraman, I and Shantapriyan, P ORCID: 0000-0001-8998-9094 2017 , 'To spend or not spend: IT infrastructure Challenges', paper presented at the Performance Measurement Association Australasia (PMAA) Conference 2017: New Approaches, Changed Understandings, 1-3 March 2017, Dunedin, New Zealand.

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Abstract

Numerous studies have explored IT expenditure benefits and the options such expenditurecreates. These options are seen as intangible assets created by investing in IT (Kholi et al,2012). Benefits of IT Expenditure (BITE) are assessed by the perception of senior executives.Perceptions of BITE are subjective and are important as there is little objective measurementat the process level (Tallon and Kramer, 2007). If a consensus between executives can beestablished it improves the prospects for an accurate understanding of processes (Tallon, 2000).This research therefore develops a conceptual framework to facilitate consensus for executiveperceptions that shape an understanding of benefits as well as expenditure under sense making(Weick et al, 2005, Tallon, 2014) and sense giving (Rouleau, 2005, Weick et al, 2005). Theshaping of understanding of benefits (BITE) and expenditure (ITE) are needed for the ex antecontracting of a business case as well as the ex poste governance of IT infrastructure.

Item Type: Conference or Workshop Item (Paper)
Authors/Creators:Venkatraman, I and Shantapriyan, P
Keywords: IT expenditure, Infrastructure, IT benefits, performance perceptions, governance
Journal or Publication Title: PMAA 2017 Conference Programme
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Copyright 2016 the Authors

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