This research is concerned with the pre-implementation evaluation of investments in Information Systems (IS). IS evaluation is important as organisations need to assess the financial justifiability of business change proposals that include (but usually are not limited to) the introduction of IS applications. More specifically, this research addresses the problem of benefits assessment within IS evaluation. We contend that benefits assessment should not be performed at the level of the IS application, as most extant evaluation methods advocate. Instead, to study the dynamics and the interactions of the IS applications with their surrounding environment, we propose to adopt the business process as the analytic lens of evaluation and to assess the impacts of IS on organisational, rather than on technical, performance indicators. Drawing on these propositions, this research investigates the potential of dynamic process modelling (via discrete-event simulation) as a facilitator of IS evaluation. We argue that, in order to be effective evaluation tools, business process models should be able to explicitly incorporate the effects of IS introduction on business performance, an issue that is found to be under-researched in previous literature. The above findings serve as the central theme for the development of a design theory of IS evaluation by simulation. The theory provides prescriptive elements that refer both to the design products of the evaluation and the design process by which these products can come into reality. The theory draws on a set of kernel theories from the business engineering domain and proposes a set of meta-requirements that should be satisfied by business process models, a meta-design structure that meets these requirements, and a design method that provides guidance in applying the theoretical propositions in practice. The design theory is developed and empirically tested by means of two real-life case studies. The first study is used to complement the findings of a literature review and to drive the development of the design theory's components, while the second study is employed to validate and further enhance the theory's propositions. The research results support the arguments for simulation-assisted IS evaluation and demonstrate the contribution of the design theory to the field.

Background: The circular economy model is an essential theme in sustainable development research and a promising chance for companies to combine environmental and economic benefits. Nevertheless, a CE implementation was not realised in most companies to date. Purpose: The purpose of the study is to understand what hinders companies from becoming more circular and what measures need to be taken to initiate a CE implementation. Method: An embedded single case study methodology serves to explore the process of initiating a CE implementation, based on a firm within the manufacturing industry. Conclusion: Our research reveals the necessity of a pre-implementation phase before the CE implementation. The readiness of a company can be evaluated through a scoresheet that assesses the status quo. This scoresheet helps to estimate a potential urgency to achieve CE readiness. A pre-implementation sheet provides insights for firms to understand measures that need to be taken to reach readiness.

This study aims to unpack the pre-implementation phase of initiating a transition to smart budgeting. Previous studies have mainly focused on implementing artificial intelligence and developing budgeting practices, leaving a gap in the research. The research uses a single-case study methodology of the organization Saab AB and is based on interviews with seven respondents in total. In this study, we develop a process model that details the mechanisms and underlying processes by which organizations can guide their pre-implementation of smart budgeting. The findings provide a sequential process to pre-implement smart budgeting by combining components of AI adoption and budgeting, further highlighting the understandings, decisions, competencies, and assignments organizations should entertain. Thus, adding to the current understanding of Smart FinTech.

Keeping knowledge within the company using knowledgemanagement can be a difficult task, as many studies have shown. The main reason for failures with the implementation and use of knowledge sharing systems has often been due to human factors. It is common to blame the system intended to facilitate the knowledge sharing, however, studies have shown that humans’ unwillingness to share their knowledge is one of the main causes for underutilization of these systems. This study aims to explore the attitudes towards and suitability of a knowledgesharing system in a workplace where computers are not the main tool for carrying out your work. It has been found to be of importance to evaluate the fit of an informationsystem pre-, during, and post-implementation. Therefore, this study was conducted during the pre-implementation phase in order to discover any obstacles and user attitudes towards the implementation of such a system. One of the big challenges within knowledge sharing is to transform tacit knowledge into explicit knowledge. Tacit knowledge would in the workplace, considered in the present study, be knowledge such as creative thinking or design decisions which are useful when customers ask for assistance. To understand how the knowledge sharing currently worked inthe workplace as well as the employees’ attitudes towards a digital knowledge sharing system, an ethnomethodology inspired method was adopted. This entailed observations and interviews at the workplace. The employees’ attitudes towards a digital knowledge sharing was found to be quite positive. It was also found that, if implemented, the knowledge sharing system should be an integrated part of their new system.