Abstract:

Information systems designed for the needs of enterprises should primarily provide business value in the broad sense of the term: from value from production to value from competitive advantage and strong position of the enterprise in the market. The business value delivered from information systems has long been identified as one of the key issues for information systems (IS) analysed by both academics and practitioners. The results of many studies confirm the positive impact of information systems on the results of enterprises and the achievement of business value by enterprises. Nowadays, studies documenting the absence or weak correlations between the use of IS and business value are rare. Therefore, a consensus was reached that effectively implemented and used information systems provide business value. However, business value manifests in many different ways e.g. impact on productivity (Brynjolfsson & Hitt 2000; Lee et al. 2011), performance measures (Brynjolfsson & Hitt 2000; Chen & Lin 2009), impact on market performance (Bharadwaj et al. 1999; Richardson & Zmud 2002) or impact on accounting performance (Bharadwaj 2000).