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The Untapped Potential of IT Chargeback (1999)
| Content Provider | CiteSeerX |
|---|---|
| Author | Ross, Jeanne W. No, Sloan Wp Ross, W. Vitale, Michael R. Beath, Cynthia M. |
| Abstract | ABSTRACT: IT chargeback is generally regarded as a necessary evil in which central IT costs are, as accurately as possible, divided among the business units that benefit from them. In this study of IT chargeback practices at ten large U.S. firms, we found that IT chargeback had the potential to be a valuable management tool. We observed three approaches to chargeback that differed according to their objectives, their policies regarding sourcing and level of accountability, and their administrative processes. While all three approaches led to cost reduction efforts by chargeback statement recipients, they had different impacts on business unit attitudes toward the IT unit. In particular, we found that chargeback could facilitate useful discussions between the IT unit and business units about business priorities and the value of IT services. In most cases, however, chargeback, while encouraging business unit managers to manage the demand for IT services, left them questioning whether the IT unit was effectively managing the supply of those services. Based on these findings we offer recommendations as to how firms can design chargeback systems that will generate positive attitudes and economic returns. |
| File Format | |
| Volume Number | 23 |
| Journal | MIS Quarterly |
| Language | English |
| Publisher Date | 1999-01-01 |
| Access Restriction | Open |
| Subject Keyword | Business Unit Untapped Potential Positive Attitude Different Impact Chargeback System Reduction Effort Ten Large U.s. Firm Central Cost Chargeback Statement Recipient Useful Discussion Chargeback Practice Administrative Process Economic Return Business Priority Business Unit Manager Valuable Management Tool Necessary Evil |
| Content Type | Text |
| Resource Type | Article |
