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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.

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Author:Constanze Riedinger, Melanie Huber, Niculin Prinz, Christopher RentropORCiD
Parent Title (English):19th European Mediterranean & Middle Eastern Conference on Information Systems (EMCIS 2022), 21-22 December 2022, online
Place of publication:Cham
Document Type:Conference Proceeding
Year of Publication:2023
Release Date:2023/01/27
Page Number:14
Institutes:Konstanzer Institut für Prozesssteuerung - KIPS
Relevance:Peer reviewed nach anderen Listungen (mit Nachweis zum Peer Review Verfahren)
Open Access?:Nein
Licence (German):License LogoUrheberrechtlich geschützt