There is little direct evidence that information systems (IS) deliver measurable value at the organizational level. This inability to measure IS value is often caused by an inability to directly allocate beneficial financial outcomes to IS. Therefore, an alternative approach to determining IS value is required. This paper builds on Kaplan and Norton’s third-generation balanced score card to measure IS value. The authors propose a causal Target State Specific Outcome (TSSO) model to achieve the required IS alignment with strategic initiative objectives and measures.
Woolridge, Richard W.; Hale, Joanne E.; and Hale, David P., "Improving the Alignment Between IT Projects and Strategic Initiatives: The Target State Specfic Outcome (TSSO) Method" (2006). SAIS 2006 Proceedings. 41.