Introduction

Abstract

For decades, determining the value and success of information systems (IS) has been high on the agendas of researchers, cf. (King & Schrems, 1978; Davis, 1989; Urbach, Smolnik, & Riempp, 2009; Schryen, 2010). Many IS investments are strategic in nature, have long-term, hard to quantify benefits and incur indirect costs (Irani, 2002). 68% of IS projects cope with problems when having to identify the potential benefits of the investment, while 85% have problems with their quantification (J. Ballantine & Stray, 1999).