Joan A. Ballantine

Performance measurement in service businesses revisited

Points out that the topic of performance measurement (PM) has received a lot of attention in recent years, with many competing PM models vying for management attention, and recently much of the literature on PM has been summarized in a taxonomic framework by Ballantine and Brignall (1995). Drawing on this taxonomy, describes research which updates the original model for PM in services developed by Fitzgerald et al. (1991), as summarized by Brignall et al. in the November 1991 issue of Management Accounting (UK). Shows that the new model considers PM at all levels of a business, not just at the strategic business unit (SBU) level, and makes propositions relevant to PM system design including information technology (IT) aspects.

Information systems and other capital investments: evaluation practices compared

Reports on the findings of two surveys which examined the way organisations evaluate information systems/technology and other capital of investments. The issues addressed include the following: the extent of evaluation; the extent to which evaluation depends on organisational factors, such as project cost and level of organisational turnover; the existence of formal procedures of evaluation; the financial and other criteria used to evaluate investments, and their importance; and the problems organisations face when evaluating both types of investment. In addressing the above issues the study serves two objectives: first, the findings provide valuable insights regarding the way both types of investments are evaluated, which is currently lacking in both the information systems and the accounting and finance literature, and second, the findings enable confirmation or refutation of some of the popular myths which exist in the information systems literature that such investments are different, are therefore evaluated in a “different” way and present “different” problems when compared to other types of organisational investment.

Financial appraisal and the IS/IT investment decision making process

This paper explores the techniques used by organizations to appraise Information Systems (IS)/Information Technology (IT) investments, and concentrates, in particular, on techniques of capital investment appraisal. We draw on relevant studies reported in both the accounting and finance, and the IS literature, which have addressed their usage. Where possible comparisons are drawn between both sets of literatures. The results of a survey that specifically examined IS/IT investment appraisal practices of a sample of UK companies is also presented. Among the issues discussed include the extent to which capital investment appraisal techniques are used to appraisal investments, the importance of the techniques used and the problems attendant on the decision making process.

Information systems/technology evaluation practices: evidence from UK organizations

The evaluation of information systems technology (IS/IT) investments has been a much debated issue in the IS literature. This paper adds to that debate by discussing the IS/IT project evaluation practices of a sample of the top 1000 UK companies. The study sheds light on a number of evaluation issues, including the extent to which formal procedures of evaluation exist within organizations, and the extent to which consultation with stakeholders takes place, in addition to identifying the problems inherent in evaluating IS/IT investments. The implications of the findings are discussed, where possible in the light of previous research, in addition to identifying a number of key issues where further research is needed.

A sectoral comparison of corporate environmental reporting and disclosure

The paper considers the results of a survey of companies in the automobile, banking, electronics, energy, food and drink and water sectors in the UK. Consideration is given as to whether or not a company discloses, or intends to disclose in the future, environmental information. For those companies who do disclose environmental information, details are presented of the various media that are used for such disclosures in addition to, or instead of, the use of annual reports and accounts and specialized environmental reports that have, typically, been the focus of previous research. For those companies producing separate environmental reports, details are also given of whether or not such reports are verified externally. Information is also provided on the sources of guidance used by companies in preparing environmental disclosures as well as the stakeholders that are consulted. Sectoral differences are reported, where appropriate, for all aspects that are considered. Copyright

An ethical perspective on information systems evaluation

The evaluation of information systems (IS) is a major concern of business, and a variety of approaches have been developed to tackle the issue. These approaches vary in their use and usefulness, yet few consider or incorporate ethical aspects of the process and the outcomes. A framework for assessing the ethics of information systems evaluation approaches is developed and investigated. It is argued that ethical issues are an important and unavoidable feature of IS evaluation, despite their lack of consideration. A framework is developed that demonstrates that ethical considerations are implicit in the concept of evaluation in terms of its purposes, its processes and its involvement of people. Concludes by considering how evaluation approaches might be extended to include a more substantial ethical content.

The use and importance of financial appraisal techniques in the IS/IT investment decision-making process—recent UK evidence

Although the literature on capital investment appraisal techniques (CIAT) acknowledges a heterogeneity in appraisal methods, it fails to consider adequately the possible implications of the heterogeneity of the objects of appraisal. Here the use of CIAT is examined for appraising a particular type of investment—information systems/information technology (IS/IT). The results of a survey investigating appraisal practices of a sample of the top 1000 UK companies are presented and discussed. The extent to which CIAT are used to appraise the financial feasibility of IS/IT investments is determined, while drawing comparisons with findings in the accounting and finance, and IS/IT literature. The importance of the techniques is identified, and the particular problems associated with their use in IS/IT investments, including those related to knowledge and information problems.

Against Taylor-made solutions: information systems strategy in a learning organisation

Information Systems Strategy (1SS) has had difficulties in gaining management acceptance as a key means of harnessing the power of information in organisations. One major reason for this is the difficulty in determining the value of 1SS to the organisation. This paper argues that 1SS cannot be evaluated according to strict financial criteria. The main argument is that evaluation has been linked to the tenets of scientific management. This is no longer appropriate as organisational structures have changed to reflect a more dynamic learning environment. The argument is that evaluation of 1SS must also reflect this change. The paper describes the dynamic nature of 1SS. It presents an example of a major UK retail bank to highlight discussion of evaluation in the learning organisation.