Towards a Taxonomy of Strategic Drivers of IT Costs
- Nowadays, information technology (IT) is a strategic asset for organizations. As a result, the IT costs are rising and there is a need for transparency about their root causes. Cost drivers as an instrument in IT cost management enable a better transparency and understanding of costs. However, there is a lack of IT cost driver research with a focus on the strategic position of IT within organizations. The goal of this paper is to develop a comprehensive overview of strategic drivers of IT costs. The Delphi study leads to the identification and validation of 17 strategic drivers. Hence, this paper builds a base for cost driver analysis and contributes to a better understanding of the causes of costs. It facilitates future research regarding cost behavior and the business value of IT. Additionally, practitioners gain awareness of levers to influence IT costs and consequences of managerial decisions on their IT spend.
| Author: | Constanze RiedingerORCiD, Melanie HuberORCiDGND, Niculin PrinzORCiD, Christopher RentropORCiD |
|---|---|
| DOI: | https://doi.org/10.1007/978-3-031-30694-5_39 |
| ISBN: | 978-3-031-30693-8 |
| ISBN: | 978-3-031-30694-5 |
| Parent Title (English): | Information Systems : 19th European, Mediterranean, and Middle Eastern Conference, EMCIS 2022, Virtual Event, December 21–22, 2022, Proceedings |
| Publisher: | Springer |
| Place of publication: | Cham |
| Document Type: | Conference Proceeding |
| Language: | English |
| Year of Publication: | 2023 |
| Release Date: | 2023/01/27 |
| First Page: | 555 |
| Last Page: | 569 |
| Institutes: | Konstanzer Institut für Prozesssteuerung - KIPS |
| Relevance: | Keine peer reviewed Publikation (Wissenschaftlicher Artikel und Aufsatz, Proceeding, Artikel in Tagungsband) |
| Open Access?: | Nein |
| Licence (German): |  Urheberrechtlich geschützt |
