This paper investigates methods for assessing IT induced business transformations based on a quantitative empirical Austrian study. We show that decision makers are gaining more information about methods but are not equally applying their knowledge in practice. We observed a noticeable gap between levels of diffusion (known) and infusion (used) of evaluation methods. There remains a clear emphasis on tangible costs and benefits reflected by the highlighted knowledge and application of financial methods. Results would warrant renewed attention to the role of organisational change in evaluation practice and organisational learning in the context of analytical dynamic IT capacities.
Bernroider, Edward W. N. and Schmöllerl, Patrick, "How Well Do Managers Know And Use Evaluation Methods For Assessing E-Business Transformations" (2011). ICEB 2011 Proceedings. 50.