Evaluating Performance in Information — Technology Management Accounting Guideline [Download]

Though there has been significant discussion concerning the importance of evaluating the payoffs of IT investment, there has been little guidance as to how to design or implement an appropriate performance evaluation system. Investments are often made without the rigor of measurement of either the benefits or costs of such investments. Typically costs are much higher than anticipated and the benefits are far lower and harder to achieve.

This Management Accounting Guideline — Evaluating Performance in Information Technology will:

• Develop an IT performance measurement framework
• Articulate specific measures
• Describe the causal relationship between various drivers and measures
• Illustrate, through examples, how companies can identify and measure the payoffs of IT investments

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