Scandinavian Journal of Information Systems


Chargeback systems in an end user computing (EVC) environment were evaluated in an empirical survey of 16 organizations and 151 end users. The organizations were classified into six EUC chargeback system groups according to the extent of operation, development and investment costs absorbed in overhead, EDP-department control over microcomputer purchases and end user involvement in EUC budgeting. The six chargeback system types were strongly associated with organizational characteristics and moderately associated with EDP-departmental characteristics, but quite independent of user population characteristics. The impact of different chargeback systems on end user recognition of control was tested and verified in part. Neither chargeback systems nor recognition of control groups were associated with user variables. This is explained by the unique nature of EVC, which does not support the use of indirect control mechanisms such as chargeback systems to regulate demand.