Abstract
Investment in information technology is steadily increasing, but many organizations find it difficult to formally assess the value of IT investments because the latter are often incorporated into broad management initiatives. the authors believe that the results of the research study reported on here can help firms to develop a better understanding of the dynamic relationship between IT investment and performance at both the firm and industry levels of analysis. This study clearly demonstrates the importance of adopting an organizational change perspective when assessing the impact of IT investment on firm performance.