Document Type : Review Article
Master student, Department of Accounting, Shahid Beheshti University, Tehran, Iran
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.