Anskaffning, värdering och utvärdering av IT-investeringar

Sammanfattning: Almost all businesses are affected by the current trend of digitalization. To stay competitive, they need to find the right balance between innovation and exploitation. IT-investments could result in increased efficiency, as well as other competitive advantages. To be sure that the IT- investments contributes to these expected advantages, the businesses should evaluate their IT- investment. For the systems to continue to create value and to avoid the use of outdated systems, it’s also of major importance the IT-systems are assessed at a regular basis.   The aim of this thesis is to investigate on what basis IT-investments are made, as well as what approaches organizations tend to adopt while valuating and evaluating their systems. The study was conducted through a qualitative method and the data-collection was made through semi- structured interviews with respondents from 6 different businesses who occupied positions such as chief information officer, chief digital officer and project manager. The part of empirics and analysis explains the results of the study and compares the empirical data with theory.   The result of the study shows that IT-investments often are made to match the digitalization of society and that such investments are affected by factors such as competition and customer’s requests. The result also reveals that acquisition, through Business Case, often is made to decide whether the IT-investment should carry on or discontinue. Furthermore, the result shows that the work with system management often is conducted in a controlled and thoroughly way, but that the work with evaluation isn’t sufficiently comprehensive; which the businesses is aware of and wishes to do in greater extent.