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The untapped potential of IT chargeback.(information technology)

By Beath, Cynthia Mathis; Ross, Jeanne W.; Vitale, Michael R.
Publication: MIS Quarterly
Date: Tuesday, June 1 1999

Eccles' model of transfer pricing was utilized in an investigation of 10 companies' information technology (IT) chargeback systems and their consequences on managers' economic decisions and on assessment of IT and business unit performance. Findings revealed that IT departments in just four of the 10 companies were using the potential of chargeback to facilitate the establishment of a partnership with their business unit counterparts.

Introduction

Compared with current IT-related challenges such as implementing enterprise resource planning systems and developing elect

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