ABSTRACT

Operational Validity .................................................................. 357 14.5.4 In™uence of the Decision Maker’s Risk Attitude................... 359

14.6 Conclusions ...............................................................................................360 Acknowledgments .............................................................................................. 362 References ............................................................................................................. 362

Although organizations invest substantial …nancial resources in information technology (IT), they usually struggle to translate these investments into increased business performance. Many studies suggest that the relationship between investment in IT and organizational performance is poorly understood due to the lack of robust and comprehensive methods to evaluate business bene…ts of IT investments (Lucas 1999; Stratopoulos and Dehning 2000).