Evaluating Information Technology Investments: A Fuzzy Activity-Based Costing Approach

Journal of Information Science and Technology, Vol. 2 No. 4, pp. 30-43, 2005

14 Pages Posted: 26 Apr 2007

See all articles by Narcyz Roztocki

Narcyz Roztocki

State University of New York at New Paltz - School of Business

Heinz Roland Weistroffer

Virginia Commonwealth University (VCU) - School of Business

Abstract

This paper proposes a framework for evaluating information technology investments, integrating value chain analysis with activity-based costing and fuzzy logic. The proposed method should be particularly useful for businesses in emerging economies, where an uncertain economic environment is often combined with a lack of dependable, historical accounting data. The framework is illustrated by means of a hypothetical manufacturing company and a triangular fuzzy set membership function.

Keywords: activity-based costing, developing countries, emerging economies, fuzzy logic, value-chain analysis

JEL Classification: O00

Suggested Citation

Roztocki, Narcyz and Weistroffer, Heinz Roland, Evaluating Information Technology Investments: A Fuzzy Activity-Based Costing Approach. Journal of Information Science and Technology, Vol. 2 No. 4, pp. 30-43, 2005, Available at SSRN: https://ssrn.com/abstract=982743

Narcyz Roztocki (Contact Author)

State University of New York at New Paltz - School of Business ( email )

New Paltz, NY 12561
United States
(845)257-2935 (Phone)
(845)257-2947 (Fax)

HOME PAGE: http://www2.newpaltz.edu/~roztockn/

Heinz Roland Weistroffer

Virginia Commonwealth University (VCU) - School of Business ( email )

Richmond, VA 23284-4000
United States

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