Abstract
BSC (Balanced Score Card) is frequently employed in evaluating return on IT investment, as it is difficult to identify the scope and the time lag of the effects of IT projects, and as number of valuables are not amenable to quantitative measurements. Furthermore, BSC is claimed to measure not only past performances, as does financial measurements, but also future performances. It is not known normally how much of these assumed advantage is true. The article investigates the relevance of BSC evaluations by comparing the BSC evaluation of IT investments and the actual economic performance of the sample firms.
