The level of Information Technology (IT) expenditure within organizations continues to
increase over the years in an attempt to gain a competitive advantage in their respective
industries. Nonetheless, IT projects still experience budget overruns taking into account the
continual fall of hardware costs. This phenomenon presents a dilemma to managers who
struggle to evaluate their investments in IT. Adding to the difficulty is the peculiar nature of
such investments having Human and Organizational dimensions. Such dimensions are later
translated into indirect costs that are both difficult to identify and quantify hence are ignored
by managers which hinders the evaluation process. The lack of knowledge of managers about
IT/IS indirect costs affect their ability to determine the true costs of deploying IT. It is closing
the gap that this paper strives to explore a new method for identifying, managing and
controlling IT indirect costs through a case study enquiry of a leading gold producing
company. The research establishes a rational that goes beyond the traditional quantification
appraisal of costs which is inadequate in the case of indirect costs. It proposes a solution that
helps to thoroughly identify the indirect costs, mitigate their effect and achieve the desired
control while enhancing the evaluation process through their inclusion
