Deriving a taxonomy of its transition costs

Those charged with implementing information technology often face the daunting task of assessing the total organizational costs of such initiatives. Our study posits evaluating such expenditures as IT transition costs - organizational resource expenditures stemming from a positive IT investment decision. A content analytic review of academic, IT-related articles yielded 57 cases germane to the construct. Data produced a meaningful and comprehensive taxonomy that distinguished IT transition costs by two dimensions: goal (prescriptive, evaluative, adaptive, corrective) and target (human, structure, process, technology). The significance of the taxonomy as a useful guide to both practitioners and future research is discussed