A Conceptual Model for Assessing the Value of Information Technology
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The value of an IT system can be considered from a number of different perspectives. Specifically, the same IT system can be valued differently across different stakeholders, time periods, usage environments, and other contextual factors. When measuring the value of an IT system, it is important to consider what value perspectives are relevant and how those perspectives affect the development of value metrics. An IT value assessment framework is proposed to aid in identifying such contextual factors and exploring how those factors affect the value that is realized from an IT system.
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David Christopher Tse (2006). A Conceptual Model for Assessing the Value of Information Technology. UWSpace. http://hdl.handle.net/10012/808