Pricing computer services: queueing effects
Communications of the ACM
The success of DP charge-back systems from a user's perception
Information and Management
Factors influencing the use of DP chargeback information
MIS Quarterly
Chargeout of information systems services
Journal of Systems Management
Make information services pay its way
Harvard Business Review
Cost allocation and opportunity costs
Management Science
How executives can shape their company's information systems
Harvard Business Review
Strategic information technology management
The Gestalt of an information technology outsourcing relationship: an exploratory analysis
ICIS '97 Proceedings of the eighteenth international conference on Information systems
Goal congruence, trust, and organizational culture: strengthening knowledge links
ICIS '97 Proceedings of the eighteenth international conference on Information systems
Charging for Computing Resources
ACM Computing Surveys (CSUR)
Effects of chargeout on user/manager attitutes
Communications of the ACM
Determining the cost of IT services
Communications of the ACM
A marketing maturity model for IT: building a customer-centric IT organization
IBM Systems Journal
Impact of Information Technology Management Practices on Customer Service
Journal of Management Information Systems
Changes in MIS research: status and themes from 1989 to 2000
International Journal of Information Systems and Change Management
Pricing Digital Goods: Discontinuous Costs and Shared Infrastructure
Information Systems Research
How to do successful chargeback for cloud services
GECON'11 Proceedings of the 8th international conference on Economics of Grids, Clouds, Systems, and Services
Effective management of information systems function: an exploratory study of Indian organizations
International Journal of Information Management: The Journal for Information Professionals
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The received wisdom on IT chargeback is that a chargeback system with certain key characteristics, such as usage-based charges, stable rates, understandable bills, and so forth, will help firms make effective decisions on IT investment and use. Eccles' model of transfer pricing provides a theoretical framework for this claim, and it also explains why chargeback systems can raise issues of fairness or create conflict between IT and its clients, as the IT literature has pointed out. Applying Eccles' model, this paper reports on a study of 10 organizations' IT chargeback systems and their impacts on business managers' economic decisions and on evaluations of IT and business unit performance. Respondents in just four of the 10 firms reported that chargeback had significantly influenced IT investment decisions. In addition, the business unit respondents at those same four firms offered more positive assessments of IT than their counterparts at other sites. These differences in chargeback-related outcomes could not be accounted for by looking at differences in the chargeback characteristics that are most commonly described in the IT literature. What was different in these four firms was that chargeback was being used to foster communication between IT and the business units. This communication was generating a rich shared understanding for both parties of the costs and benefits of alternative IT investments and service offerings. The literature on partnership argues that complex IT investment decisions demand a strong IT-business partnership. The analysis suggests that IT units in just four of the 10 firms were tapping into the potential of chargeback to facilitate the development of a partnership with their business unit counterparts.