کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
6897317 1446023 2014 13 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
The partial adjustment valuation approach with dynamic and variable speeds of adjustment to evaluating and measuring the business value of information technology
ترجمه فارسی عنوان
رویکرد ارزیابی نسبی با سرعت پویا و متغیر تعدیل برای ارزیابی و اندازه گیری ارزش کسب و کار فناوری اطلاعات
موضوعات مرتبط
مهندسی و علوم پایه مهندسی کامپیوتر علوم کامپیوتر (عمومی)
چکیده انگلیسی
In this paper we develop the partial adjustment valuation approach in which the speeds of (partial) adjustment are assumed to be dynamic and variable, rather than fixed or constant, to assessing the value of information technology (IT). The speeds of adjustment are a function of a set of macroeconomic and/or microeconomic variables, observed and unobserved and, hence, become time-varying or dynamic and variable over time. The approach is illustrated by a practical application. The results imply that the constant speeds of adjustment may overestimate or underestimate the actual speeds of adjustment and, accordingly, may miscalculate the values of performance metrics. Thus, the partial adjustment valuation approach with dynamic and variable speeds of adjustment is more realistic and, more importantly, captures the changing patterns and trends of the adjustment speeds and the performance measures as well. As such, the partial adjustment valuation approach with constant speeds of adjustment fails to adequately explain the dynamic production process of a decision making unit. The empirical evidence also conflicts with the lopsided view that the productivity paradox does not exist in developed countries.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: European Journal of Operational Research - Volume 238, Issue 1, 1 October 2014, Pages 208-220
نویسندگان
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