In the context of evaluating effectiveness of information systems, the public sector requires a specific approach for measuring indirect benefits such as strategic / political value. There is not yet a holistic approach and no unified adaptive and time-variant model addressing the problem. In this thesis, Strategic Management Model developed and partially applied at the Ministry of Finance, Turkey, is described. The model is based on the public value delivery chain, from strategic goals to accountability reporting. Public Financial Management Value Space is built step by step, and a method is defined on the Value Space for effectiveness assessment through calculation of five value components, namely the Agency Value, User Value, Political Value, Strategic/Social Value, and Environmental Value, using weighted summation of key goal and performance indicators. Value space is mapped to ontology, then to the object model for flexible system implementation. The assessment calculation method, resulting in a single value allows for a-posteriori benefits assessment, allows not only for cross-comparison of programs, agencies, functions, etc. by fixing the values on the dimensions of the value space under analysis, but also standardization and consolidation. Economy, efficiency and effectiveness are linked as an extension of the assessment model by introducing the expenditure component of the budget. The model has been applied to two case studies of Information System investments at the Ministry of Finance, and a cross-comparison of these initiatives has been provided.

The aim of this paper is to describe benefits of benchmarking IT in wider context and benchmarking scope at all. I specify benchmarking as a process and mention basic rules and guidelines. Further I define IT benchmarking domains and describe possibilities of their use. Best known type of IT benchmark is cost benchmark which represents only a subset of benchmark opportunities. In this paper, is cost benchmark rather an imaginary first step to benchmarking contribution to company. IT benchmark is not only a method for comparing IT efficiency, but also a way to better co-ordinate IT work with company strategy or make IT work more transparent for their customers. IT benchmark facilitates continual improvement not only to internal IT processes, but also to services that IT provides and in consequence to supported business services. Reader will further familiarize with practical example of IT process benchmark and with specifics in benchmarking of outsourced processes. It should be possible based on this paper to set strategic aims in benchmarking. And second, to run an initial IT process benchmark project.

A l’occasion de deux études de cas, une démarche de tableau de bord stratégique hospitalier et une réorganisation de direction des systèmes d’information dans une entreprise de services, nous avons, dans cette recherche, analysé les freins qui apparaissent dans les démarches de changement technologique et managérial.Nous avons montré dans le premier cas comment le modèle du Balanced Scorecard peut être adapté pour piloter un programme de projets et promouvoir un travail coopératif, sous condition d’une évolution du rôle des dirigeants. Le deuxième cas nous a permis de montrer comment les démarches qualité s’enferment dans une logique de qualité-conformité contre-productive qui n’est pas due au manque de formation ou d’implication. Dans les deux cas, nous avons constaté que l’insuffisance de capacité méthodologique des ingénieurs et des managers renforce leur résistance au changement et leurs difficultés en situation complexe. Nous avons montré que la résistance organisationnelle se manifeste en deux temps : des difficultés de premier niveau, dérives nomopathes, apparaissent sous la forme d’un appauvrissement méthodologique du modèle choisi, puis les actions correctives sont suivies de difficultés de deuxième niveau constituant un phénomène de déviance computo-cogitationnelle, sorte de résilience organisationnelle qui voit la transformation de l’état final attendu en un état final hybride. Ces acquis méthodologiques nous ont permis, après une analyse historique de l’évolution des concepts de la qualité puis sur l’évolution du rôle des managers, de dresser des constats à un niveau méso reliant le niveau macro-économique (domination financière dans les entreprises, révolution numérique, renouveau bureaucratique) au niveau micro des entreprises (injonctions paradoxales, juridicisation de la société et conformité généralisée). Nous avons enfin proposé plusieurs modélisations, notamment le concept cyclique d’information-valeur, la figure tripolaire d’un Ingénieur-Stratège et l’ébauche d’un futur modèle de management des intangibles. / The two case studies concern an approach of the strategic dashboard of a hospital and the reorganization of an IT department in a services company. We have, in this research, analyzed the brakes which appear in the technological and managerial change approaches. In the first study case, we have showed how the Balanced Scorecard model can be adapted to pilot a projects program and to promote a cooperative way of working, under the condition of an evolution of the managers role. In the second case we have shown how the quality approaches lock themselves in a counter-productive logical of quality-conformity which is not due to a lack of training or implication. In the both cases we have noticed that the insufficiency of methodological capacity of the managers strengthens their resistance to change and their difficulties in complex situation We have noticed that the organizational resistance express itself in two times : first level difficulties, nomopathic drifts, appear as a methodological impoverishment of the choosen model, then the corrective actions are followed by second level difficulties who form a phenomena of computo-cogitational deviancy, a kind of organizational resistance who transforms the awaited final state to a hybrid final state. These methodological grants, after a historical analysis of the evolution of quality concepts then of the evolution of the managerial roles, succeeded to meso level reports joining the macro-economic level (financial domination in companies, numeric revolution, bureaucratic revival) to the micro-economic level in companies (paradoxical orders, juridical transformation of society and generalized conformity). A last, several modellings are proposed, in particular the cyclic concept of information-value, and the three-pole figure of the engineer-strategist, towards the sketch of a future model of management of intangibles.