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Despite a general agreement on the business value of information technology (IT), the determination of the link between organizational performance and IT investments is still a challenge. Organizations worldwide heavily invest in IT without evidence of productivity improvements. We propose value catalogues as a starting point for the identification of IT business value in an organization. Since the values vary depending on the organizational context, a company-specific value catalogue is necessary. To avoid the repeated development of a catalogue for each new IT investment, a company-specific reference value catalogue is required. Applying a design science research method, we identified four steps to develop this reference value catalogue: catalogue selection, impact selection, hierarchy establishment, and quantification determination. In this paper, we focus on the first step, which resembles the rigor cycle, and develop a taxonomy for 32 existing IT value catalogues, which form the basis for the next three steps.



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