Significant investments are being made in the application of new information and communications technologies (ICT) to teaching and learning in higher education. However, until recently, there has been little progress in devising an integrated cost‐benefit model that decision‐makers can use to appraise ICT investment options from the wider institutional perspective. This paper describes and illustrates a model that has been developed to enable evaluations of the costs and benefits of the use of ICT. The strengths and limitations of the model are highlighted and discussed
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