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Evaluating Performance in Information …

EvaluatingPerformance inInformationTechnologyByMarc J. EpsteinandAdriana RejcMANAGEMENT ACCOUNTING GUIDELINEP ublished by The Society of Management Accountants of Canada, the AmericanInstitute of Certified Public Accountants and The Chartered Institute ofManagement 2005 by The Society of Management Accountants of Canada (CMA Canada), the American Institute of CertifiedPublic Accountants, Inc. (AICPA) and The Chartered Institute of Management Accountants (CIMA). All Rights part of this publication may be reproduced, stored in a retrieval system or transmitted, in any form or by any means,without the prior written consent of the publisher or a licence from The Canadian Copyright Licensing Agency (AccessCopyright). For an Access Copyright Licence, visit or call toll free to : 1-55302-173-8 NOTICE TO READERSThe material contained in the Management Accounting Guideline Evaluating Performance in Information technology is designed to provide illustrative Information with respect to the subject matter covered.

3 INTRODUCTION While some of the recent publications on information technology question the value creating role of IT in today’s business environments (Carr, 2003 and

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