Abstract
The main point of this presentation is to analyze how the effects of information technology (IT) investments are recognized. Hence we consider the characteristics of investments in IT assets, and those of the organization where these investments were made. Using an original questionnaire, we conducted a survey of Japanese small medium enterprises which were all selected from the "100 Best IT Management Companies." The findings will be showed at the presentation, for example, the effects of strategic IT systems are more easily recognized than those of basic IT systems, agile organizational characteristics may assist in recognizing the effects of basic IT systems, and so on.