The inability of managers to determine the true costs of deploying Information Technology (IT)/Information System are considered attributable to a lack of knowledge and understanding of what constitutes an IT/IS related cost. In developing a deeper understanding of such costs and their respective taxonomies, the presented work in progress offers a conceptual model that is underpinned by a hypothesis. As a result, the proposed model can be used to support those firms seeking a rigorous cost evaluation.
Irani, Zahir; Love, Peter; and Hides, Michael T., "Investment Evaluation of New Technology: Integrating IT/IS Cost Management into Model" (2000). AMCIS 2000 Proceedings. 230.