Financial Appraisal and the IS/IT Investment Decision Making Process
本文探讨组织评估信息系统/信息技术投资的方法，重点分析资本投资评估技术，并基于英国公司调查数据讨论其使用程度、重要性及决策过程中的问题。
This paper explores the techniques used by organizations to appraise Information Systems (IS)/Information Technology (IT) investments, and concentrates, in particular, on techniques of capital investment appraisal. We draw on relevant studies reported in both the accounting and finance, and the IS literature, which have addressed their usage. Where possible comparisons are drawn between both sets of literatures. The results of a survey that specifically examined IS/IT investment appraisal practices of a sample of UK companies is also presented. Among the issues discussed include the extent to which capital investment appraisal techniques are used to appraisal investments, the importance of the techniques used and the problems attendant on the decision making process.