Incorporating technology acceptance into composite IT BSC for IT investment evaluation: An exploratory study in Egypt

This Paper proposes a theoretical framework to evaluate IT Investments based on Composite IT Balanced Scorecard (IT BSC) which takes into consideration Behavioral Dimension represented by Unified Theory of Acceptance and Use of Technology (UTAUT). Clearly, the proposed framework extends the IT BSC to account for technology acceptance as a behavioral dimension along with other dimensions of IT BSC. Furthermore, UTAUT is updated with relevant variables and beliefs that are not considered by the theory, rather than inclusion of emerging trends proposed by other models and theories and subsequent studies (e.g. proposed framework take Attitude into consideration as a multi-dimension construct). Contributions of this paper are not limited to theory development, it is extended to practice as well. Not only does the study examine the extent that decision makers account for Technology Acceptance in IT investment decisions in Egypt, but also it explores the extent that users accept IT based information systems in Egypt. Results are in general so far consistent with what is proposed by theory and literature in the field. However, with regard to IT investment decisions in Egypt, results reflect lack of awareness of decision makers of Technology Acceptance in such decisions contexts.