“IT evaluation” research is concerned with the impact of information technology in organizations. IT evaluation research requires consideration of various aspects related to the nature of evaluation as well as to information technology. This paper examines these aspects and proposes a framework for classifying research in this area. A preliminary attempt has been made in this paper to categorize research that evaluates the impact of organizational IT. The categorization indicates gaps in research and suggests that different approaches need to be employed to understand the value that is derived from IT.