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Management of Information Systems: Insights from Management Accounting Research
Neale G. O'Connor
The University of Hong Kong
Maris G. Martinsons
City University of Hong Kong (CityUHK) - Department of Management
May 2006
AAA 2007 Management Accounting Section (MAS) Meeting
Abstract:
This paper seeks to advance our knowledge in key areas of information systems (IS) research by applying ideas and insights from accounting to improve our understanding of IS management. An integrative cost-benefit framework is proposed and used to examine four areas of research that are related to the management of an IS: chargeback, outsourcing, decision support, and business process re-engineering and improvement. The paper specifies how the accounting literature contributes significantly to each of the four areas of IS management research, and highlights key questions for further study.
Keywords: information systems value, IT management, outsourcing, chargeback, decision support, business process re-engineering, business performance
JEL Classifications: M41
Management of Information Systems_ Insights from Management Accounting Research .pdf
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