Autori: Cuomo, Maria Teresa, Festa, Giuseppe, Metallo, Gerardino, Rossi, Matteo
Titolo: Capital budgeting for information technology service management: modeling, classifying, and disclosure from a structural capital perspective
Periodico: Sinergie
Anno: 2017 - Volume: 35 - Fascicolo: 102 - Pagina iniziale: 103 - Pagina finale: 114

Purpose of the paper: The study proposes a modeling, classifying and disclosure framework for investment evaluation in Information Technology Service Management (ITSM) considered as a component of structural capital, in order to communicate better with stakeholders in relation to ITSM value. Methodology: The research is based on a conceptual construction that also takes traditional capital budgeting criteria into consideration for Information Technology (IT) investments, and ITSM investments in particular, contextualizing them within the environment of structural capital. Results: In order to evaluate ITSM investments, blended methods (quantitative and qualitative) appear to be the most appropriate option, above all in order to better disclose their real value as fundamental components of structural capital to stakeholders. Research limitations: The study is mainly theoretical, with a single case of indirect practical evidence. Therefore, further empirical investigations would widen the conceptual framework, given growing interest for ITSM. Practical implications: Given the recent economic-financial crisis, a ’back to basics’ tendency has arisen, aiming at assigning the almost exclusive ability of assessment, even for IT investments, to fundamental methods. Appropriate evaluation methods, which are proposed in this study, will enable managers to communicate better with stakeholders about ITSM as a component of the structural capital. The use of blended methods of evaluation for structural investments, particularly ITSM, also highlights other appreciable factors, such as time saving, work wellbeing, pollution reduction, and others. Originality of the paper: The research focuses on ITSM and its activities, services, processes, procedures, and operations as innovative components of structural capital, proposing a conceptual framework to facilitate better communication to stakeholders in relation to the real value of such structural assets.




SICI: 0393-5108(2017)35:102<103:CBFITS>2.0.ZU;2-1
Testo completo: https://doi.org/10.7433/s102.2017.08

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