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Towards a Taxonomy of Strategic Drivers of IT Costs

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Information Systems (EMCIS 2022)

Part of the book series: Lecture Notes in Business Information Processing ((LNBIP,volume 464))

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Abstract

Nowadays, information technology (IT) is a strategic asset for organizations. As a result, the IT costs are rising and there is a need for transparency about their root causes. Cost drivers as an instrument in IT cost management enable a better transparency and understanding of costs. However, there is a lack of IT cost driver research with a focus on the strategic position of IT within organizations. The goal of this paper is to develop a comprehensive overview of strategic drivers of IT costs. The Delphi study leads to the identification and validation of 17 strategic drivers. Hence, this paper builds a base for cost driver analysis and contributes to a better understanding of the causes of costs. It facilitates future research regarding cost behavior and the business value of IT. Additionally, practitioners gain awareness of levers to influence IT costs and consequences of managerial decisions on their IT spend.

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Author information

Authors and Affiliations

  1. Konstanz University of Applied Sciences, Konstanz, Germany

    Constanze Riedinger, Niculin Prinz & Christopher Rentrop

  2. BITCO³ GmbH, Konstanz, Germany

    Melanie Huber

Authors
  1. Constanze Riedinger
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  2. Melanie Huber
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  3. Niculin Prinz
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  4. Christopher Rentrop
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Corresponding author

Correspondence to Constanze Riedinger .

Editor information

Editors and Affiliations

  1. British University in Dubai, Dubai, United Arab Emirates

    Maria Papadaki

  2. University of Coimbra, Coimbra, Portugal

    Paulo Rupino da Cunha

  3. University of Nicosia, Nicosia, Cyprus

    Marinos Themistocleous

  4. University of Nicosia, Nicosia, Cyprus

    Klitos Christodoulou

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Riedinger, C., Huber, M., Prinz, N., Rentrop, C. (2023). Towards a Taxonomy of Strategic Drivers of IT Costs. In: Papadaki, M., Rupino da Cunha, P., Themistocleous, M., Christodoulou, K. (eds) Information Systems. EMCIS 2022. Lecture Notes in Business Information Processing, vol 464. Springer, Cham. https://doi.org/10.1007/978-3-031-30694-5_39

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  • DOI: https://doi.org/10.1007/978-3-031-30694-5_39

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  • Publisher Name: Springer, Cham

  • Print ISBN: 978-3-031-30693-8

  • Online ISBN: 978-3-031-30694-5

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