eCite Digital Repository

To spend or not spend: IT infrastructure Challenges


Venkatraman, I and Shantapriyan, P, To spend or not spend: IT infrastructure Challenges, PMAA 2017 Conference Programme, 1-3 March 2017, Dunedin, New Zealand (2017) [Conference Extract]

PDF (Author version of paper)

Copyright Statement

Copyright 2016 the Authors

Official URL:


Numerous studies have explored IT expenditure benefits and the options such expenditure creates. These options are seen as intangible assets created by investing in IT (Kholi et al, 2012). Benefits of IT Expenditure (BITE) are assessed by the perception of senior executives. Perceptions of BITE are subjective and are important as there is little objective measurement at the process level (Tallon and Kramer, 2007). If a consensus between executives can be established it improves the prospects for an accurate understanding of processes (Tallon, 2000). This research therefore develops a conceptual framework to facilitate consensus for executive perceptions that shape an understanding of benefits as well as expenditure under sense making (Weick et al, 2005, Tallon, 2014) and sense giving (Rouleau, 2005, Weick et al, 2005). The shaping of understanding of benefits (BITE) and expenditure (ITE) are needed for the ex ante contracting of a business case as well as the ex poste governance of IT infrastructure.

Item Details

Item Type:Conference Extract
Keywords:IT expenditure, Infrastructure, IT benefits, performance perceptions, governance
Research Division:Commerce, Management, Tourism and Services
Research Group:Accounting, auditing and accountability
Research Field:Management accounting
Objective Division:Economic Framework
Objective Group:Management and productivity
Objective Field:Management
UTAS Author:Shantapriyan, P (Dr Paul Shantapriyan)
ID Code:120175
Year Published:2017
Deposited By:TSBE
Deposited On:2017-08-14
Last Modified:2018-02-23
Downloads:71 View Download Statistics

Repository Staff Only: item control page