The Business Value of IT; A Conceptual Model for Selecting Valuation Methods

Authors Drs. A.J.G. Silvius
Published in Communications of the IIMA
Publication date October 2008
Type Article


The relation between IT and value is a complex and disputed one. Many studies are not decisive in their results. This paper presents an overview of approaches to the ‘quest for value’ and identifies the qualities of and issues with each approach. It adds several new insights, including what’s missing from most approaches: taking into account the nature of the investment. From this notion a conceptual model to select the most appropriate valuation approach is developed.

Language English
Published in Communications of the IIMA
Year and volume 8 3
Page range 57-66