Management of information systems: Insights from accounting research

  • Authors:
  • Neale G. O'Connor;Maris G. Martinsons

  • Affiliations:
  • School of Business, University of Hong Kong, Pokfulam Road, Hong Kong, PR China;City University of Hong Kong, Kowloon, Hong Kong, PR China

  • Venue:
  • Information and Management
  • Year:
  • 2006

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Abstract

This paper advances our knowledge of information systems (IS) management by applying ideas and insights from accounting. An integrative cost-benefit framework is developed and applied to four areas of research: chargeback, outsourcing, decision support, and business process re-engineering and improvement. We show that the accounting literature contributes significantly to scholarship on the management of IS.