Performance measure of information systems (IS) in evolving computing environments: an empirical investigation

This paper argues that the contingent evaluation approach can help an organization to evaluate the impact of information systems (IS) on business performance. The structure of IS is one of the most important factors in applying the contingent approach, because it reflects the evolution of the computing environment and is also aligned with business objectives and strategies. We empirically derived four taxonomies of IS structure and tested the relationships between the derived typologies and the prioritized or adopted measures of their performance. Firms with different IS structure were found to consider some measures to be more appropriate than others. The empirical results support the idea that the contingent measurement approach has the potential to be an even more useful framework if it incorporates more contingency factors, such as environmental, organizational contexts, and other characteristics.