To spend or not spend: IT infrastructure Challenges

Numerous studies have explored IT expenditure benefits and the options such expenditurecreates. These options are seen as intangible assets created by investing in IT (Kholi et al,2012). Benefits of IT Expenditure (BITE) are assessed by the perception of senior executives.Perceptions of BITE are subjective and are important as there is little objective measurementat the process level (Tallon and Kramer, 2007). If a consensus between executives can beestablished it improves the prospects for an accurate understanding of processes (Tallon, 2000).This research therefore develops a conceptual framework to facilitate consensus for executiveperceptions that shape an understanding of benefits as well as expenditure under sense making(Weick et al, 2005, Tallon, 2014) and sense giving (Rouleau, 2005, Weick et al, 2005). Theshaping of understanding of benefits (BITE) and expenditure (ITE) are needed for the ex antecontracting of a business case as well as the ex poste governance of IT infrastructure

Getting it Right: Directors’ assessment of information

Purpose: The purpose of this research is to examine a role for Information and Process scepticism in non-delegable director duties. We draw upon auditing literature to guide an understanding of scepticism. Design: This is a conceptual paper, drawing upon archival material, including statute law, case law, regulatory guidance material and media releases in Australasia. Research Implications: We present arguments that challenge us to understand the process of information, judgment and actions of directors as a neuroeconomic phenomenon