Organizations have invested substantial amount of financial resources in information technology (IT) over the last few decades. However, there is still a lack of understanding of the impact of IT investment evaluation processes and practices in these organizations. This study extends the Limits-to-Value model to examine the relationship between the levels of IT maturity and the adoption of IT investment evaluation and benefits realization methodologies as well as their effects on B2BEC benefits. The study has found that IT maturity has a direct positive relationship with the adoption of these evaluation methodologies. A number of issues and problems have also emerged from the analysis of the data collected. These findings will assist organizations in making better evaluation of B2BEC/IT investment.
Liu, Ying-Chieh; Huang, Yu-An; and Lin, Chad, "Evaluation Issues in Managing and Realizing Benefits in B2BEC/IT Investments" (2007). ICEB 2007 Proceedings. 79.