Information systems investment decisions in business practice: the Spanish case
研究了西班牙企业实际使用的信息系统投资评估方法，分析了决策过程、决策质量及其后果，帮助管理者了解实践中的做法。
Previous research has reviewed the foundations of the most significant methods for the evaluation of investments in information systems (IS). However, in our view, it is also necessary to provide an updated view on the evaluation methods actually used in practice by organizations. This paper offers a view on the investment in IS in business practice in Spain, analysing: (i) the evaluation methods currently used by Spanish firms; (ii) how companies make decisions concerning investments in IS; (iii) the nature and quality of the decisions; and (iv) the consequences derived from them.