Evaluation of accounting information technology in a business unit

Document Type : Review Article

Authors

Master student, Department of Accounting, Shahid Beheshti University, Tehran, Iran

Abstract

The purpose of this research is to investigate the evaluation of information technologies in order to show the key role of information technology in organizations. The research method used is a library approach that has been conducted through the review of the existing literature of library studies, in this regard, previous researches that were related to the research topic were identified and examined, and after analyzing the previous findings, the results of these studies show that Considering that information technology is one of the enablers of businesses, therefore, the contribution of information technology in the organization is undeniable and it doubles the need to examine and measure the business value of information technology. This research aims to formulate a scientific framework to determine the business value of information technology and its focus is to find a theoretical basis for explaining the value of information technology in business and measuring the contribution of information technology in the performance of the organization and in understanding what kind of valuable information can meet the decision-making needs related to Information technology helps.

Keywords

Main Subjects


Ashrafi, H., Sharifian, L., & Shahqalian Qahfarkhi, M. (2017). The importance of information systems in organizations with an emphasis on the decision support information system (DSS) and comparison with the management information system (MIS). (in Persian).
Azizi, F., Roodpashti, F., Khan Mohammadi M.H., & Khodayi, M. (2019). Presenting a model of the effect of the features of accounting information systems on the performance of the system based on the moderating role of work uncertainty. (in Persian).
Barasa, E., Mbau, R. & Gilson, L. (2018). What is resilience and how can it be nurtured? A systematic review of empirical literature on organizational resilience. International Journal of Health Policy and Management, 7(6), 491–503.
Benitez, J., Ray, G., & Henseler, J. (2018). Impact of information technology infrastructure flexibility on mergers and acquisitions. Management Information Systems Quarterly, 42(1), 25–43.
Benschop, A., Arno, L.P., Nuijten, C., & Hilhorst, M. K. (2022). Undesirable framing effects in information systems projects: Analysis of adjective usage in IS project business cases.
Block, J., De Vries, H., Schumann,H., Sandner, P. (2014). Trademarks and venture capital valuation. Journal of Business Venturing, 29(4), 525-542.
Braojos, J., Benitez, J., & Llorens, J. (2019). How do social commerce-IT capabilities influence firm performance? Theory and empirical evidence. Information & Management 56(2), 155-171.
Brynjolfsson, E., & Hitt, L.M. (1995). Information technology as a factor of production: the role of differences among firms. Econ. Innov. New Technol., 3(2), 183–199.
C.bishop, J. (2003). The challenge of intellectual property assets. Northwestern journal of technology and intellectual property.
Fakour, B. (2016). A framework for valuing technologies in the early stages of development. (in Persian).
Harri, T., Marjo, K., Tomi, M., & Timo, I. (2020). A conceptual framework for valuing IT within a business system. International Journal of Accounting Information Systems, 36.
Jie Mein, G., & Alvaro, E. A. (2020). IT value creation in public sector: how IT enabled capabilities mitigate tradeoffs in public organizations. European Journal of Information Systems, 29.
Khatami Firouzabadi, M., Abbasi Azar, A., Taqwa, M.R., & Faizi, K. (2017). Valuation model of electronic services (information technology) in large non-profit institutions. (in Persian).
Khadivar, A., Mousavi Kiasari, Z., Babaei Zakleki, M.A. (2017). The role of information technology governance in the success of the organization's resource planning system. (in Persian).
Kozyr, Y. V. (2014). Business Valuation Based on Assets Replacement Cost. Journal of Finance and Investment Analyst, 3(3).
Kwon, D., & Stephanie, W. (2006). IT valuation in turbulent times. The Journal of Strategic Information Systems, 15, 327-354.
Marthandan, G. & Meng Tang, C. (2010). Information technology evaluation: issues and challenges. Journal of Systems and Information Technology, 12(1), 37-55.
Milanesi, G., Pesce, G., & El Alabi, E. (2013). Technology-Based Startup Valuation Using Real Options with Edgeworth Expansion. Journal of Finance and Accounting, 1(2), 54-61.
Miloud, T., Aspelund, A., & Cabr, M. (2012). Startup valuation by venture capitalists: an empirical study. Venture Capital, 14(2-3), 151-174.
Modaresnezhad, M., Lakshmi, I., Prashant, P., & Vasyl, T. (2020). Information Technology (IT) enabled crowdsourcing: A conceptual framework.
Salomon, R., Heydebreck, P., & Kruger, L. (2011). A fuzzy tool for the validation of individual risk premia in high technology venture valuation: The application of a novel framework to convert FCMs into rule-based fuzzy systems. Paper presented at 2011 IEEE International Conference on Fuzzy Systems, Taipei, Taiwan.
Salomon, V. (2018). Strategies of Startup Evaluation on Crowd Investing Platforms: The Case of Switzerland. Journal of Innovation Economics & Management.
Shea, V. J., Dow, K. E., Chong, A. Y.-L., & Ngai, E. W. (2017). An examination of the long- term business value of investments in information technology. Information Systems Frontiers, 1-15.
Stankeviciene, J., & Zinyte, S. (2012). Valuation Model of New Start- Up Companies: Lithuanian Case. Mokslas: Lietuvos Ateitis, 4(3), 240.
Tabatabaian, S. H., & Gharibi. (2014). Identification and ranking of technology valuation indicators in the automotive industry. Technology Development Management Quarterly, 2(2), 28-9. (in Persian).
Taghi Taghavifard, M., Radmard, M., Jafarnezhad, S., & Harati Nik, M. R. (2019). Challenges of Valuation and Evaluation of Information Technology Startup Companies. Business Intelligence Management Studies, 7(27), 29-58. (in Persian).
Vara, W. P. (2013). Risk-Based New Venture Valuation Technique: Win-Win for Entrepreneur and Investor. Journal of Business Valuation and Economic Loss Analysis, 8(1), 1-26.
Zeb-Obipi, I., Obiekwe, O. & Ateke, M. D. (2019). Industrial Relations Environment and Organizational Resilience: Implications on Nigerian Managers. International Journal of Social Sciences and Management Research, 5(1), 22-35.