University Of Tasmania
PMAA paper To Spend or Not To Spend- IT infrastructure challenges Nov2016.pdf (171.57 kB)

To spend or not spend: IT infrastructure Challenges

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conference contribution
posted on 2023-05-24, 16:34 authored by Venkatraman, I, Shantapriyan, P
Numerous studies have explored IT expenditure benefits and the options such expenditure creates. 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 measurement at the process level (Tallon and Kramer, 2007). If a consensus between executives can be established it improves the prospects for an accurate understanding of processes (Tallon, 2000). This research therefore develops a conceptual framework to facilitate consensus for executive perceptions 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). The shaping of understanding of benefits (BITE) and expenditure (ITE) are needed for the ex ante contracting of a business case as well as the ex poste governance of IT infrastructure.


Publication title

PMAA 2017 Conference Programme



Event title

Performance Measurement Association Australasia (PMAA) Conference 2017: New Approaches, Changed Understandings

Event Venue

Dunedin, New Zealand

Date of Event (Start Date)


Date of Event (End Date)


Rights statement

Copyright 2016 the Authors

Repository Status

  • Open

Socio-economic Objectives


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