{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,7,9]],"date-time":"2026-07-09T04:29:04Z","timestamp":1783571344143,"version":"3.55.0"},"reference-count":111,"publisher":"American Accounting Association","issue":"2","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2011,11,1]]},"abstract":"<jats:title>ABSTRACT<\/jats:title>\n               <jats:p>This paper synthesizes recent empirical archival research investigating the link between information technology investment and business value. It examines (1) financial and nonfinancial measures to represent different elements of business value, (2) IT investment measures and links with firm performance, (3) IT and business complementarities that affect firm performance, and (4) the impact of business context and IT alignment with business strategy on resulting performance. The review of prior research is guided by a balanced scorecard framework that places IT in a business context and highlights the role of potential drivers and contextual factors that impact the association between IT and firm value. The paper concludes by proposing several broad avenues of future research that may be of particular interest to archival accounting information systems researchers.<\/jats:p>","DOI":"10.2308\/isys-10117","type":"journal-article","created":{"date-parts":[[2011,12,2]],"date-time":"2011-12-02T06:14:21Z","timestamp":1322806461000},"page":"81-116","source":"Crossref","is-referenced-by-count":64,"title":["The Business Value of IT: A Synthesis and Framework of Archival Research"],"prefix":"10.2308","volume":"25","author":[{"given":"Adi","family":"Masli","sequence":"first","affiliation":[{"name":"The University of Kansas"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Vernon J.","family":"Richardson","sequence":"additional","affiliation":[{"name":"The University of Kansas"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Juan Manuel","family":"Sanchez","sequence":"additional","affiliation":[{"name":"University of Arkansas"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Rodney E.","family":"Smith","sequence":"additional","affiliation":[{"name":"California State University, Long Beach"}],"role":[{"vocabulary":"crossref","role":"author"}]}],"member":"1112","published-online":{"date-parts":[[2011,11,1]]},"reference":[{"issue":"4","key":"2024082915381262000_i1558-7959-25-2-81-Anderson1","doi-asserted-by":"crossref","first-page":"530","DOI":"10.1287\/mnsc.46.4.530.12055","article-title":"Executive compensation in the information technology industry","volume":"46","author":"Anderson","year":"2000","journal-title":"Management Science"},{"issue":"9","key":"2024082915381262000_i1558-7959-25-2-81-Anderson2","doi-asserted-by":"crossref","first-page":"1359","DOI":"10.1287\/mnsc.1060.0542","article-title":"Value implications of investments in information technology","volume":"52","author":"Anderson","year":"2006","journal-title":"Management Science"},{"issue":"2","key":"2024082915381262000_i1558-7959-25-2-81-Anthony1","doi-asserted-by":"crossref","first-page":"60","DOI":"10.1016\/j.accinf.2005.10.002","article-title":"Market reaction to e-commerce impairments evidenced by website outages","volume":"7","author":"Anthony","year":"2006","journal-title":"International Journal of Accounting Information Systems"},{"issue":"5","key":"2024082915381262000_i1558-7959-25-2-81-Aral1","doi-asserted-by":"crossref","first-page":"763","DOI":"10.1287\/orsc.1070.0306","article-title":"IT assets, organizational capabilities, and firm performance: How resource allocations and organizational differences explain performance variation","volume":"18","author":"Aral","year":"2007","journal-title":"Organization Science"},{"issue":"4","key":"2024082915381262000_i1558-7959-25-2-81-Armstrong1","doi-asserted-by":"crossref","first-page":"304","DOI":"10.1287\/isre.10.4.304","article-title":"Information technology assimilation in firms: The influence of senior leadership and IT infrastructures","volume":"10","author":"Armstrong","year":"1999","journal-title":"Information Systems Research"},{"key":"2024082915381262000_i1558-7959-25-2-81-Atkinson1","unstructured":"Atkinson, A. 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