The link between information technology (IT) and competitive advantage has been the preoccupation of many IT researchers. IT plays a key role as a necessary, but not sufficient, source of value. Prior research has in most cases investigated the direct link between IT and competitive advantage. Other researchers have examined the effect of IT on mediating factors (such as firm strategy) or applied higher order IT support for core competences in their research constructs. Only a few have recognised the potential of IT in enabling dynamic capabilities. This thesis argues that the dynamic capability perspective of strategic management provides a better insight into how IT, beyond its traditional role, needs to be converted into a higher order resource to deliver competitive advantage. The objectives of the study are therefore: (1) to apply the concept of the dynamic capability perspective to the IT-competitive advantage research in order to explicate the strategic role of IT in attaining competitive advantage; and (2) to examine the antecedent capabilities and competences that may lead towards developing adaptive IT capability. This study proposes and empirically tests a dynamic capability-based model of IT and competitive advantage. The proposed model posits adaptive IT capability as a mediating higher order resource that relies on IT capabilities (infrastructure, personnel and management) and IT support for core competences (operational and market) to influence a firm's competitive position (competitive edge in market and financial performance). The model also hypothesises that IT support for core competences can lead to competitive advantages. To test the model, data were collected from a cross- sectional sample of 203 medium- and large-sized Australian organisations. Descriptive and analytical (structural equation modelling) tools were employed to test both the measurement and structural models. The findings reveal that the developed model explained 28% of the variance in competitive advantage, 72% for adaptive IT capability, 51% for IT support for operational and market competence, demonstrating the strategic role of adaptive IT capabilities as sources of competitive advantage. This indicates that those firms that deploy IT for creating operational and market competences require a further capacity to rebuild and reconfigure their resources to improve market and financial performance. Thus, it appears that the impact of IT support for core competences on competitive advantage is not direct, but indirect through adaptive IT capability. Several IT capabilities and competences were identified as antecedents for building adaptive IT capabilities. This PhD study's main contribution lies in bridging a research gap by developing and empirically testing a model of adaptive IT capability that measures how IT can enable firms' dynamic capabilities. The model includes both the antecedent factors that build the higher order resource of adaptive IT capability (upstream factors) as well as the effect on competitive advantage (downstream factors). Practitioners can benefit from the results of this study in terms of the ramifications for investment decisions as well as to benchmark where they stand with their IT in terms of potential for value creation and business support.

Abstract Date              2009-06-07 Level             Master thesis in Information Technology and Business Administration, 15 hp, EIK024 Authors        Anna Karlsson, akn05009@student.mdh.se                      Lena-Maria Lindström, llm05002@student.mdh.se Tutor            Peter Ekman Title              IT Governance with an IT investment focus Keywords     IT Governance, IT investments, IT decisions Problem       To control and manage IT and IT functions in the organization has been a big challenge for many businesses for a long time. In order to make the management of IT more efficient IT Governance is needed. If the organization is going to be successful IT Governance is necessary and this type of governance enables a more effective use of IT that supports the business and its operations. The problem questions for this thesis are: How is the company’s IT Governance built up? How are decisions regarding the company’s IT investments taken? How is the connection between the company’s IT investments and the company’s IT Governance? Purpose        The purpose of this thesis is to describe and analyze how a company’s IT Governance is built up and how the company uses IT Governance to reach the desired results from the IT investments. Method        The thesis is a qualitative study. The thesis group has made three interviews; one at Swecon Anläggningsmaskiner AB, one at Volvo Construction Equipment AB and one at Telge nät AB. The respondents are all IT managers. The interviews were semi structured as the authors of the thesis wanted it to be more of an interview / discussion. framework Theoretical   The theoretical framework of the thesis begins with a presentation of decision making in the organizations followed by a background to IT investments. Finally a presentation of IT Governance which is divided into four parts follows: who takes the IT decisions, which decisions are made, how are these decisions made and monitored and the fourth part that focuses on the company management’s involvement in IT Governance. The part is finished with a summarizing analytic model made by the authors of the thesis.          Conclusion   We have concluded that the three companies all have some sort of IT Governance, but how the IT Governances are built up varies. We also have concluded that the companies' ambition by using IT Governance is to reach the desired results from their IT investments.  By using IT Governance the companies are forced to pay attention to certain aspects eg., that the investments really are aligned with the companies businesses and that certain metrics are estimated for investments in the IT investment approval process.

This thesis focuses on the decision-making on IT investment. The main aim of this work is to present the comprehensive picture of the efficient investing which is further extended by the analysis of possibility of using the services of consulting company when deciding on investments in enterprise informatics. The reader is acquainted with the main areas of investment decision-making and planning. Attention is devoted to the topic of information strategy, costs and effects of enterprise IT. The thesis further continues with the detailed analysis and evaluation of methods of investment decision-making. Subsequently, the model processes typical for enterprise informatics are introduced. The analytical part presents the possibility of using services of external specialists. The advantages and principles of cooperation between the customer and consulting firm are illustrated on a detailed analysis of the processes of Logio Ltd., which is consulting firm where author of the thesis worked as an intern. Many conclusions can be immediately applied in practice. The work can be beneficial for organizations considering investments in enterprise informatics and especially for those managements of corporations that are contemplating the utilisation of consulting companies.

IT-utvecklingen har förändrat företags sätt att bedriva verksamheter och den snabba förändringen som följer med IT-utvecklingen har haft en betydande inverkan på revisionsbranschen. Enligt ISA 315 behöver revisorer ha en bred förståelse för företagets IT-miljö för att kunna genomföra en noggrann revision. Samtidigt finns det en potential för revisorn att använda automatiserade verktyg och tekniker för att förbättra både kvaliteten och effektiviteten i revisionsprocessen. Det är därför avgörande att revisorer inte bara utökar sina IT-kompetenser utan också använder dessa automatiserade verktyg och tekniker på ett effektivt sätt för att möta de utmaningar och krav som följer med den moderna revisionen. Syfte: Med anledning av de nya kraven som ställs på revisorn i ISA 315 syftar vår studie till att ge oss en förståelse om vilka utmaningar och möjligheter revisorer möter under revisionsprocessen när det gäller identifiering och bedömning av IT-relaterade risker av det reviderade företaget. Metod: För att uppfylla studiens syfte genomfördes en kvalitativ forskningsmetod, en kombination av kvalitativa intervjuer och en dokumentstudie. Genom att använda dessa metoder samlades data in och insikter erhölls om de utmaningar och möjligheter som revisorer står inför vid identifiering och bedömning av IT-relaterade risker under revisionsprocessen. Resultat: Studiens slutsatser indikerar att revisorer står inför utmaningar när det gäller att förstå och anpassa sig till kraven i ISA 315, vilket kräver en djup förståelse av företagets IT-miljö och investering av tid och resurser för att utföra en grundlig revision. Revisorer behöver öka sin IT-kompetens och uppdatera sina kunskaper för att kunna utföra avancerade analyser med hjälp av automatiserade verktyg och tekniker. Vidare understryks betydelsen av professionell skepticism och behovet av att kombinera IT-kompetens med en djupare förståelse av företagets IT-miljö för att utföra en effektiv revision. Slutligen identifieras användningen av automatiserade verktyg och tekniker som en möjlighet för revisorer att hantera utmaningar i den snabbt föränderliga teknologiska miljön, vilket kan förbättra revisionens kvalitet och effektivitet. / IT development has transformed how companies conduct their operations, and the rapid changes accompanying IT development have had a significant impact on the auditing industry. According to ISA 315, auditors need to have a comprehensive understanding of a company's IT environment to perform a meticulous audit. Simultaneously, there is potential for auditors to leverage automated tools and techniques to enhance both the quality and efficiency of the audit process. It is therefore crucial for auditors not only to expand their IT competencies but also to utilize these automated tools and techniques effectively in order to address the challenges and requirements associated with modern auditing. Purpose: With reference to the new requirements imposed on auditors in ISA 315, our study aims to provide us with an understanding of the challenges and opportunities auditors encounter during the audit process regarding the identification and assessment of IT-related risks of the audited company. Method: To fulfill the purpose of the study, a qualitative research methodology was employed, using a combination of qualitative interviews and document analysis. These methods were used to collect data and gain insights into the challenges and opportunities faced by auditors in identifying and assessing IT-related risks during the audit process. Results: The study's findings indicate that auditors face challenges in understanding and adapting to the requirements of ISA 315, which necessitates a deep understanding of the company's IT environment and investment of time and resources to perform a thorough audit. Auditors need to enhance their IT competence and update their knowledge to conduct advanced analyses using automated tools and techniques. Furthermore, the importance of professional skepticism is emphasized, along with the need to combine IT competence with a deeper understanding of the company's IT environment to carry out an effective audit. Lastly, the use of automated tools and techniques is identified as an opportunity for auditors to address challenges in the rapidly changing technological landscape, enhancing the quality and efficiency of the audit process.

This work deals with IT market (especially hardware) and tracks its trends and development. In the first chapters assesses the current status and future development of strategic hardware components. Software technologies (that affect the hardware) are also mentioned. These are Cloud computing, operating systems and the Internet. In addition, all relevant factors (that should be taken into account when choosing a computer) are included. For example the choice between desktop and laptop, or Mac and PC (Windows). In the next section, the typical corporate roles are analysed according to their computer performance requirements. The hardware recommendations for the individual user roles is the main purpose of this work

Previous studies have been made on various aspects of IT governance in public government organizations in developing countries and revealed several major issues. However, due to limited knowledge, it is unclear what IT Governance (ITG) practice is in place in public organizations. The purpose of this study is therefore to investigate the adopted IT management practices and their influence on the effectiveness of IT management in the Tanzanian public government organization. A qualitative study was done using the holistic multiple case study strategy. Data was collected using the semi-structured interview method with heads of IT in three Tanzanian public government organizations. The analysis of this study showed that senior managers involvement in IT projects, Office of CIO and the IT leadership are key ITG practices adopted in the three Tanzanian public government organizations. Senior management involvement in IT projects was found to influence knowledge sharing through collaboration between IT and business units. Furthermore, the CIO office was found to influence the organization's decision-making through direct representation to the decision-making body by a person who monitors and issues IT directives. Furthermore, IT management was found to have an influence on simplifying knowledge sharing between IT and business units, as well as monitoring IT issues and issuing IT directives in the organization. Given these findings, our study contributes knowledge into the literature on IT governance with special emphasis on governmental organizations in developing countries.

Diplomová práce se zabývá modelem distribuce aplikační funkcionality formou služeb (SaaS ? Software as a Service), transformací trhu s IT dle tohoto modelu a dopadem těchto změn do sféry řízení podnikové informatiky. Cílem práce je co nejlépe anticipovat dopad transformace IT průmyslu právě do oblasti služeb a na základě výsledků této prognózy odvodit nejvýznamnější změny, kterými projde jak samotná podniková informatika, tak způsob jejího řízení. Popis transformace IT průmyslu je možný na základě identifikace nejzávažnějších současných problémů tohoto průmyslu a popisu těch současných trendů, které k této transformaci směřují. Změny podnikové informatiky a jejího řízení jsou popisovány na základě vývoje od doby vzniku moderních podnikových informačních systémů (tj. počátek 90. let 20. století), s tím, že je kladen důraz na ty nejzávažnější problémy integrace IT do struktury podniku a nejvýznamnější metody, které se na řešení těchto problémů uplatňovaly či uplatňují. Velký důraz je v práci kladen na korporátní důsledky těchto změn, takže každý významný diskutovaný aspekt je zkoumán mimo jiné z pohledu jeho vstřebávání trhem či samotnou organizací, a to především z hlediska porovnávání nákladů a přínosů. Přínos práce spočívá především v analýze dopadů změn trhu s IT na subjekty na trhu působící, tedy jak na nabízející tak na poptávající. Z hlediska strany nabídky jde především o sekce věnující se vzájemným vztahům mezi poskytovateli aplikačních služeb (sdružování do tzv. SaaS platforem) a také nástupu celého modelu (viz např. tabulka 4.2 na str. 41). Z hlediska poptávajících na IT trhu, tedy z hlediska řízení podnikové informatiky, je přidaná hodnota práce především v těch částech, které se věnují možnému navázání SaaS aplikací na model řízení IT služeb, a dále např. integraci SaaS aplikací z hlediska uživatele (část 6.4.6). První tři kapitoly práce se zabývají úvodem do celého konceptu poskytování aplikační funkcionality formou služeb, současnému IT průmyslu a jeho problémům a také pravděpodobnému vývoji celého tohoto nového segmentu. Další kapitoly obsahují nejprve charakteristiku současného řízení podnikové informatiky a také aplikaci výše zjištěných poznatků o SaaS modelu na podnikovou informatiku. Poslední kapitola je orientována praktičtěji a obsahuje zjednodušený popis metody definice IT služeb v podniku a tvorby katalogu služeb.

The main aim of this thesis is to acquaint the reader with the possibilities of economic management of enterprise information technology field by using tools provided by financial controlling and to propose an appropriate metrics for performance measurement of this area. The thesis is logically divided into three comprehensive parts. Firstly, the reader is acquainted with the historical evolution and general principles of controlling management approach, which is then applied to IT field. Along with them are in this section divided and described details of IT costs and IT effects, which are specific for field of enterprise information technology. The second part is dedicated to the application of controlling tools from the perspective of each phases of the IT component life cycle. The methods mentioned in this section include: calculating of Return on Investment, Net Present Value calculation, Life-cycle costing, budgeting or Activity Based Costing, which represents the modern calculation approach. The last part is intended to perform the measuring of enterprise information technology, along with the proposal of metrics and dimensions that might be used with applying business intelligence tools, as appropriate support for controlling the management approach.

An efficient, functioning IT environment is vital to many companies, even to those not calling themselves IT companies. How to assimilate the IT skills needed and get the IT department to share their knowledge with the rest of the organization can, however, be difficult. The aim of this thesis is to find differences between how a company’s IT department employees and other employees experience and use IT training and IT help functions. The aim is also to identify and make suggestions on what artifacts and help functions can be further developed in order to enhance learning and sharing of IT knowledge. A case study was conducted at the Swedish bank Handelsbanken. The employees’ experiences and use of IT related training, artifacts and help functions were studied through a survey that was complemented by interviews and observations. A Mann-Whitney U test was conducted on the survey answers. The result shows differences between the IT department employees and other employees in three areas: IT introduction, wish for more IT training and frequency in calling the IT help desk. Further, the result indicates that the new employee orientation, the internal handbook, e-support and IT help desk all have room for improvements. / En effektiv, fungerade it-miljö är nödvändig för i stort sett alla företag, även för dem som inte benämner sig själva som it-företag. Hur företagen kan ta till sig de it-kunskaper som behövs och få it-avdelningen att dela med sig av sin kunskap till resten av organisationen, kan dock vara svårt. Syftet med detta examensarbete är att hitta skillnader mellan hur ett företags medarbetare på it-avdelninen och andra medarbetare i organisationen upplever och använder it-utbildning och it-hjälpfunktioner. Syftet är också att identifiera och ge förslag på vilka tjänster och hjälpfunktioner som kan vidareutvecklas för att främja lärande och delning av it-kunskap. En fallstudie genomfördes på Svenska Handelsbanken. Medarbetarnas upplevelser och användning av it-relaterad utbildning, tjänster och hjälpfunktioner studerades genom en enkätundersökning, som kompletterades med intervjuer och observationer. Ett så kallat Mann-Whitney U-test genomfördes på enkätsvaren. Resultatet visar på skillnader mellan it-avdelningens medarbetare och andra medarbetare i organisationen inom tre områden:  it-introduktion, önskan att få mer it-utbildning samt frekvensen i hur ofta de ringer till it-supporten. Resultatet visar också att introduktionen för nyanställda, den interna handboken, e-supporten och it-supporten alla har förbättringsområden.

<p>The Chief information officer (CIO) position has been seen as very important to every organization; this includes organizations that have either outsourced   or Insourced their IT function. Various studies have shown that this role emerged as a critical executive position in most organization which helps to shape organizations strategy. CIO has a major responsibility of aligning IT with business strategy that leads to an organization achieving a higher competitive advantage. This  work describeD the various roles of the CIO in organizations with a special focus on IT-business strategy alignment.</p><p>Based on our investigations from previous research, case studies and current interviews with CIOs, we were able to see that the CIO roles are shifting from operational to more strategic one. The CIO is seen to be the bridge between IT strategy and business strategy. As a result of this, they have close collaboration with the CEOs in order to be successful in aligning IT strategy to the business objectives. In view of this, the CIO plays the role of both the chief architect who designs future possibilities for business and the technology provocateur (Intelligent officer) that aligns IT with business.</p>