SIG DITE - Digital Innovation, Transformation and Entrepreneurship
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Paper Type
Complete
Paper Number
1519
Description
IT investments are researched in theory and practice from different theoretical perspectives. In accounting and finance, corporate practice in particular shows that large IT investments are either not made or are abandoned during the investment and implementation process. In our view, the economic role of sunk costs has not been given sufficient attention in the literature to date. From a theoretical point of view, the objective or subjective assumption of sunk costs could be a barrier against the adoption of new digital technologies. This paper can partly support this thesis on the basis of empirical data.
Recommended Citation
Ulrich, Patrick Sven and Rieg, Robert, "The Role of Sunk Costs in Digitalization – Empirical Evidence from Accounting and Finance" (2022). AMCIS 2022 Proceedings. 1.
https://aisel.aisnet.org/amcis2022/sig_dite/sig_dite/1
The Role of Sunk Costs in Digitalization – Empirical Evidence from Accounting and Finance
IT investments are researched in theory and practice from different theoretical perspectives. In accounting and finance, corporate practice in particular shows that large IT investments are either not made or are abandoned during the investment and implementation process. In our view, the economic role of sunk costs has not been given sufficient attention in the literature to date. From a theoretical point of view, the objective or subjective assumption of sunk costs could be a barrier against the adoption of new digital technologies. This paper can partly support this thesis on the basis of empirical data.
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SIG DITE