This paper proposes a framework for evaluating information technology investments. The proposed framework integrates value chain analysis with fuzzy logic, activity based costing, and multi-criteria decision analysis. This framework should be particularly useful for organizations in emerging economies, where an uncertain business environment is often combined with a lack of dependable, historical accounting data.
Roztocki, Narcyz and Weistroffer, Heinz Roland, "A Framework for IT Investment Evaluation in Emerging Economies" (2005). AMCIS 2005 Proceedings. 349.