The business community demands payoff from Information Technology (IT) investment. However, both academic and trade literature report mixed results about the business value of IT. Several research and contextual issues might explain these equivocal results and suggest guidelines for future studies. This tutorial discusses these issues and provides directions for future research in measuring IT payoff.
Kohli, R., & Sherer, S. (2002). Measuring Payoff of Information Technology Investments: Research Issues and Guidelines. Communications of the Association for Information Systems, 9, pp-pp. https://doi.org/10.17705/1CAIS.00914