<p>One of the best ways to get expected results from information technology (IT) in a business organization is to have a close look at the financial issues related to it. Financial issues such as IT investment, IT costs, IT resources should be dealt with special care if any organization wants to get best result from its IT systems. The purpose of this research is to investigate the condition of IT financial issues such as IT investment, IT costs, IT resources, IT business value etc. in the selected seven organizations of Sweden and to have an understanding behind the condition. First of all, a survey has been conducted with nine IT managers from these seven organizations to get an overview of the condition of dealing with various IT financial issues. Then follow-up interviews have been conducted with four of those IT managers that took part in the survey to find out the reason behind the condition dealing with those IT financial issues. The results of the study show that most the seven companies do not have proper capital budgeting technique, benefit identification plan for IT investment. Most of them do not calculate all the IT related costs. Most of them have lack of knowledge about the business value of IT. Their knowledge of impact of IT resources is not clear. The study further shows why those seven companies are having that kind of condition regarding the IT related financial issues.</p>

One of the best ways to get expected results from information technology (IT) in a business organization is to have a close look at the financial issues related to it. Financial issues such as IT investment, IT costs, IT resources should be dealt with special care if any organization wants to get best result from its IT systems. The purpose of this research is to investigate the condition of IT financial issues such as IT investment, IT costs, IT resources, IT business value etc. in the selected seven organizations of Sweden and to have an understanding behind the condition. First of all, a survey has been conducted with nine IT managers from these seven organizations to get an overview of the condition of dealing with various IT financial issues. Then follow-up interviews have been conducted with four of those IT managers that took part in the survey to find out the reason behind the condition dealing with those IT financial issues. The results of the study show that most the seven companies do not have proper capital budgeting technique, benefit identification plan for IT investment. Most of them do not calculate all the IT related costs. Most of them have lack of knowledge about the business value of IT. Their knowledge of impact of IT resources is not clear. The study further shows why those seven companies are having that kind of condition regarding the IT related financial issues.

In today’s dynamic and often unstable business environment, Information technology (IT) and how IT is controlled has become pervasive due to the high dependency of IT within organizations. The IT-investments are increasingly becoming more important within the overall budget for many organizations today and are distributed all over the organizations. This dependency requires the importance of aligning between IT units and how the strategy for business direction can be realized. Thus, the alignment between IT and business is the primary goal of IT. A clear and well-defined structure of what factors affect the organization to ensure control over IT is utterly important. Today, no straightforward structure of factors to ensure successful achievement of IT governance goals within organizations exists. This thesis aims to assess and analyze the importance of IT governance factors to successfully achieve IT governance goals. The survey data gathered from 40 IT governance experts are presented in this thesis. The results show that there exist differences on how factors affect, with factors concerning the boards’ responsibility being the most important and critical factors for successfully achieving IT governance goals. This thesis also identifies and discusses some of the factors that may be less important and hence seldom prioritized within organizations.

[ES] La presente tesis doctoral desarrolla un modelo para diagnosticar que valor puede aportar la infraestructura de tecnologías de la información a las empresas. Su objetivo principal es ofrecer herramientas que ayuden a mejorar la toma de decisiones sobre la inversión y explotación de tecnologías de la información, considerando sobre todo el impacto qu tienen en la generación de valor. Para ello, se basa en el análisis de diversos autores clave en la materia y en la aplicación del modelo propuesto en el sector Textil-Hogar de la Comunidad Valenciana. El modelo teórico planteado se construye sobre la idea de que la infraestructura de tecnologías de la información debe evaluarse en función del esfuerzo realizado por las empresas en cada una de las actividades de la cadena de valor de Porter. Posteriormente, se realiza una comparación, combinando técnicas de análisis cuantitativo y cualitativo, con datos obtenidos a partir de encuestas y bases de datos. A través de este proceso, se examinan hipótesis como la existencia de una relación entre la inversión en tecnologías de la información y la capacidad de creación de valor de la empresa, así como el impacto de dirigir estos esfuerzos hacia actividades críticas dentro de su sector. Los resultados de la investigación muestran que las empresas que gestionan estratégicamente su infraestructura tecnológica pueden mejorar su competitividad y generar un mayor valor. Se destaca la importancia de una adecuada planificación y asignación de recursos, ya que no toda inversión en tecnologías de la información garantiza automáticamente una mejora en el rendimiento empresarial. La tesis concluye que la combinación de metodologías cualitativas y cuantitativas permite obtener una visión más precisa del papel de la I en la creación de valor y ofrece un marco de referencia útil para la toma de decisiones en este ámbito. / [EN] This thesis develops a model for diagnosing the value contribution of Information Technology (IT) infrastructure in companies. Its main objective is to provide tools that help improve decision-making regarding IT investment and utilization, considering its impact on value creation. To achieve this, the research builds on the analysis of key authors in the field and applies the proposed model to the Home Textile sector in the Valencian Community. The theoretical model is based on the idea that IT infrastructure should be evaluated according to the effort made by companies in each of the activities within Porter’s value chain. An empirical validation is then carried out using a combination of quantitative and qualitative analysis techniques, with data obtained from surveys and databases. Through this process, hypotheses are examined, such as the existence of a relationship between IT investment and a company's value creation capacity, as well as the impact of directing these efforts toward critical activities within its sector. The research results show that companies that strategically manage their IT infrastructure can enhance their competitiveness and generate greater value. However, the study emphasizes the importance of proper planning and resource allocation, as not all IT investments automatically lead to improved business performance. The thesis concludes that combining qualitative and quantitative methodologies provides a more accurate view of IT’s role in value creation and offers a useful framework for decision-making in this field. / Miñana Terol, JL. (2001). Desarrollo de un modelo que permita el diagnóstico en la aportación de valor de la infraestructura de Tecnologías de la Información (TI) [Tesis doctoral]. Universitat Politècnica de València. https://doi.org/10.4995/Thesis/10251/214837