Information systems evaluation: From accounting theory to systems theory through practice.

Excerpt: This paper provides an overview of current information systems evaluation practice. By highlighting the inadequacies of some commonly used techniques, the aim is to demonstrate how a move from the rational, reductionist perspective of accounting theory to a holistic, systemic one might ameliorate many of the difficulties experienced by information systems practitioners and their clients. Specifically, the capacity of systems theory to more adequately cope with the temporal aspects of evaluation is discussed. (p.373