- ZeitschriftenartikelBalanced IT-Decision-Card Ein Instrument für das Investitionscontrolling von IT-Projekten(Wirtschaftsinformatik: Vol. 46, No. 3, 2004) Jonen, Andreas; Lingnau, Volker; Müller, Jochen; Müller, PaulBalanced IT Decision Card — An Instrument for Investment Controlling of IT Projects p]This paper introduces a Balanced IT Decision Card. It aims at overcoming the shortcomings of common decision making processes on large information technology (IT) projects.The investment decision should be based on an evaluation process that takes into account monetary and non-monetary measures. Given this infinite amount of data, decision makers need tools that present the important information in a simple and structured way. Therefore, this working paper makes use of the latest findings of cognition theory. Furthermore, the IT project must be integrated in the overall IT strategy, so that synergies with other IT projects can be realized. Following this argumentation, the Balanced Scorecard approach is adopted to control the investment process of IT projects.
- ZeitschriftenartikelIV-Controlling(Wirtschaftsinformatik: Vol. 46, No. 3, 2004) Becker, Jörg; Winkelmann, AxelIT-controlling is necessary for an increase of transparency within the IT departments. This article examines current Internet resources on IT-controlling that are offered by controlling associations, research institutions, companies, portals, newspapers and discussion groups.
- ZeitschriftenartikelInterview mit Jürgen Rösger über „Interaktive Medien im Wohnzimmer“(Wirtschaftsinformatik: Vol. 46, No. 3, 2004) Rösger, Jürgen; Heinzl, Armin
- ZeitschriftenartikelApproaches to the Ex-ante Evaluation of Investments into Information Systems(Wirtschaftsinformatik: Vol. 46, No. 3, 2004) Walter, Sascha G.; Spitta, ThorstenThis paper critically reviews approaches for the evaluation of investments in information systems prior to their implementation. First, the ground for the review is prepared by examining characteristics of evaluation, information systems and value. A classification of the numerous evaluation approaches identified in English and German literature is then presented. Examples of each class are reviewed and their advantages and drawbacks are discussed. Their use in evaluation practice is analyzed through the examination of empirical studies and directions for future research are given.
- ZeitschriftenartikelUntersuchung der Lebenszykluskosten von IT-Anwendungen(Wirtschaftsinformatik: Vol. 46, No. 3, 2004) Zarnekow, Rüdiger; Brenner, Walter; Scheeg, JochenIT management focuses on planning and developing new IT solutions. The importance of production (operation, support, maintenance) and further development of existing solutions is often neglected, although these tasks are responsible for the majority of today’s IT costs. The paper introduces a life cycle model for IT application systems and presents the results of a survey of the life cycle costs of 30 IT application systems. Within the survey, the distribution of costs over the application life cycle was recorded and evaluated. The results show the central importance of recurring costs for production and further development. For a production time of 5 years these costs amounted to 79% of all life cycle costs, whereas only 21% of the costs were incurred during the planning and initial development stages.
- ZeitschriftenartikelMake, Buy or Share(Wirtschaftsinformatik: Vol. 46, No. 3, 2004) Lammers, MarkusIn this paper a sourcing decision framework is developed combining the resource based view, transaction cost economics and production economies. The combined theories are used to provide a sequential application of the main arguments of resource based view, transaction cost theory and production cost theory to decide on making, buying or sharing an activity. A further key contribution of this paper is the introduction of share as an alternative to make or buy. Share means the bundling of resources between competitors and reflects the importance of cooperation between competitors as a way of improving the efficiency of production. The developed framework regards IT as a portfolio of activities and can be used to evaluate which IT activities should be produced internally and whether cost savings expected from IT outsourcing may be realizable.
- ZeitschriftenartikelEntwicklungsbegleitende Kalkulation von Softwareprojekten nach dem Unified Process(Wirtschaftsinformatik: Vol. 46, No. 3, 2004) Baumeister, Alexander; Ilg, MarkusIn early stages of software development projects it is particularly hard to find cost estimates for these projects, however, their importance for management decisions is of key impact. The lack of knowledge about the projects’ quantity structure in early project phases and difficulties to exchange calculation specific information between the development and the accounting departments make reasonable cost planning a severe problem. Therefore, this paper shows a new method of preliminary and development-accompanying cost planning for software development projects based on the unified process. Key idea is an affinity approach that uses information of former development projects in an adjusted activity based costing method.
- ZeitschriftenartikelE-Learning Objects(Wirtschaftsinformatik: Vol. 46, No. 3, 2004) Knolmayer, Gerhard F.