The scope of this paper is to investigate whether SMEs take into consideration the cost dimensions (tangible and intangible, direct and indirect) and follow the investment appraisal techniques proposed in literature as relevant and suitable in relation to e‑commerce adoption. More specifically, we analyse the importance placed by the EC adopters on specific cost elements, types of budgets and investment appraisal techniques in relation to EC decision. Furthermore, we aim at understanding the reasons, both quantitative and qualitative, that drive SMEs to embark on such an investment. Our empirical evidence is based on the responses to questions found on a structured questionnaire answered by Greek firms that have already adopted EC. Our findings indicate that cost, in general, is not a major issue for Greek SMEs when deciding to implement EC, while the strategic benefits they aim at gaining from EC applications play a critical role in the adoption decision. 

This paper presents a framework for understanding IS evaluation in its broader context. The role of IS evaluation is emphasised on integrating the IS development process into business development process. The framework is applied to analyze a single IS project in details. The results show that sometimes formal IS evaluation might not be important or necessary, but rather it may be more important, with an informal and flexible evaluation process, to quickly gain experience of a new kind of business and system to maintain a leading position in the competitive market. 

For future projects to improve, it is necessary to evaluate the lessons from previous projects. The majority of software methodologies recommend a review of the project to evaluate what worked and what needs improvement. These reviews are commonly referred to as project post‑mortems. Existing research into post‑mortems has found problems with the actual process itself and the use of the output from the process — the lessons learned. This research examines project post‑mortems before the post‑mortem has occurred — it is an examination of the beliefs and attitudes that project members bring with them into post‑mortems. These attitudes can ultimately cause the failure of a post‑ mortem, even before it has begun. It is somewhat paradoxical that team members initially espoused positive views about post‑mortems in a survey, yet further examination of key informants showed that these espoused views did not translate into reality. It is shown how hierarchical groupthink can help to forge negative beliefs and attitudes about post‑mortems that will have a detrimental affect on the process itself. 

Online banking research to date is to a large extent anecdotal. Only a very limited number of studies have explored Electronic Banking in recent years. In this work an objective investigation of the issue has been conducted by manually accessing and evaluating the web sites of Spanish private and saving banks. Quality of web home pages was determined using an original Web Assessment Index, which focuses on four categories: accessibility, speed, navigability and content. A detailed report of the results arising from this investigation is presented and systematically analyzed. These findings will be useful for both researchers and practitioners who seek to understand the issues relevant to electronic banking. 

Inspired by a three‑year Creative University 'arena' initiative at Lule? University of Technology in Sweden, an international team of faculty researchers conducted an exploratory study in 2005, which aimed to investigate the efficacy of an interactive design and evaluation process for technology‑enabled collaborative learning environments. This applied research approach was designed as a collaborative evaluation process for co‑creation of technology‑enabled, learning‑ focused physical and virtual 'learning commons.' Faculty researchers from Sweden and the United States used Soft Systems Methodology tools, including the Process for Organisational Meanings (POM) model, to guide sixty‑two students' participatory co‑design and evaluation activities. In this paper, the POM evaluation model is explained and related to the Japanese concept Ba. Application of the models is illustrated within the context of student learning through boundary crossing information exchange and knowledge creation. As evidenced in their iterative and interactive evaluative recommendations, students' learning outcomes included development of improved capabilities for identifying socio‑technical elements of distributed learning environments, suggesting that student beneficiaries can successfully reflect upon their experiences and provide valuable evaluation insights. In addition, when this evaluation is iterative, students' insights into project management, software needs, and services design can improve their technology‑enabled learning experiences. Concluding comments explore the efficacy of the POM model implementation for guiding other learning‑focused, user‑centric initiatives, which aim to promote interdisciplinary, or boundary crossing, exchanges concurrent with advancing team‑based knowledge creation proficiencies among project participants. 

Ever since the introduction of an 'IT productivity paradox' by Robert Solow, the business value of information technology (IT) has been the topic of many debates by practitioners as well as by academics. In these discussions a distinction can be made between the variance approach, investigating what the relationship between IT investments and organisational performance is, and the process approach, investigating on how this relationship works. Following the process approach, this paper describes a useful framework for assessing the organisational impact of IT. Secondly the paper considers the relation between IT impact and organisational performance and reviews the IT investment evaluation methods. The paper concludes with a proposal for a multivariable value assessment sheet, based on insights derived from the balanced scorecard theory.