Business Value of IT Investment: The Case of a Low Cost Airline’s Website

Using the case of a low cost airline company’s website we analyze some special research questions of information technology valuation. The distinctive characteristics of this research are the ex post valuation perspective; the parallel and comparative use of accounting and business valuation approaches; and the integrated application of discounted cash flow and real option valuation. As the examined international company is a strategic user of e-technology and wants to manage and account intangible IT-assets explicitly, these specific valuation perspectives are gaining practical significance

FrAmework for Multi-Agency Environments (FAME) : Final Report of the Learning & Evaluation Strand

Framework for Multi-agency Environments (FAME) was one of the Local Government On-Line funded National Projects sponsored by the Office of the Deputy Prime Minister (ODPM). Within FAME there were six local projects (known as strands) led by English local authorities in partnership with service providers. Each strand aimed to improve a particular set of services (for example, to vulnerable older people or disabled children) through effective and appropriate exchange of information. These local projects worked with IT suppliers (known as technology partners) to produce a technical system to facilitate the exchange and management of client / patient information across agency boundaries. Not all the outputs of FAME were in the form of IT systems. Improvements to business processes and information sharing practices were also expected. Newcastle University led two further strands, the Generic Framework and Learning & Evaluation. The Generic Framework identifies and describes nine building blocks that are essential to effective multi-agency working. The FAME website http://www.fame-uk.org contains details of these building blocks, together with a ‘how to’ guide and a toolkit to support local authorities and their partners in assessing their ‘readiness’ for multi-agency working. This is the report of the Learning & Evaluation strand. The Learning & Evaluation team worked closely with the local FAME project teams, who were supportive of our work and generous with their time. Throughout the project we reported back to the local teams both individually and collectively. Evaluation was thoroughgoing and critical, not an exercise in public relations or advocacy. It is important to stress that learning is likely to be gained from what did not work as well as from what did. Problems and setbacks, as well as successes, are therefore documented and analysed in the report

The future of corporate reporting: a review article

Significant changes in the corporate external reporting environment have led to proposals for fundamental changes in corporate reporting practices. Recent influential reports by major organisations have suggested that a variety of new information types be reported, in particular forward-looking, non-financial and soft information. This paper presents a review and synthesis of these reports and provides a framework for classifying and describing suggested information types. The existence of academic antecedents for certain current proposals are identified and the ambiguous relationship between research and practice is explored. The implications for future academic research are discussed and a research agenda is introduced