La valutazione dei progetti di ICT/ERP attraverso la Balanced Scorecard

Contributions and working papers
On issue: 
Accounting and Business Adm.

In today’s increasingly competitive scenarios there is a growing requirement for efficient control of both the costs and the benefits of ICT investments. To this purpose traditional economic measures (i.e. ROI or IRR) seem to be inadequate; the reasons for this failure can be various, but academics and practitioners agree that traditional measures may lead to incorrect conclusions. New methods for evaluating ICT investments have been developed; they are considered new “management systems”, able to clarify the organization ‘s vision and strategy while translating themselves into actions. The authors maintains that the balanced scorecard is one of such methods and can be applied to every organization , even if it needs appropriate adaptation. The author aims at describing some of the most known approaches to ICT management with particular attention to the non-financial measures for evaluating benefits and returns of this kind of investment.