INVESTMENT EVALUATION IN INFORMATION TECHNOLOGY SERVICE MANAGEMENT - A THEORETICAL MODEL FOR CLASSIFICATION AND MEASUREMENT

The huge diffusion of ITSM (Information Technology Service Management) has given new power to studies on IT governance. In this sense, investment evaluation has a fundamental importance, focusing, in the ITSM perspective, on back-office computer science. In the most recent considerations on behalf of the professional community, probably also because of the economic-financial crisis, a ‘back to basics’ tendency has arisen, intended as a sort of return to the origins, which, in the case of IT investments, aims to assign to ROI, EVA and/or NPV an almost exclusive ability of evaluation. This study, analyzing a model for the classification of capital budgeting criteria in computer science, argues that the most correct way to appreciate the value of ITSM projects remains the use of blended methods (quantitative as well as qualitative).