Abstract
The purpose of this study is to show the influence of several factors on the cost of information systems used for 17 municipal services. Multiple linear regression analysis, the dependent variable of which is the cost, is used for each information system. As a result, about all of information systems whose appropriate regression coefficients are significant, 1) general-purpose computer systems are not more expensive than client-server systems, 2) systems without the use of a software package are not more expensive than with the use of it. These findings are contrary to common belief. Additionally, there are differences of the impacts on the cost caused by the adoption of web systems and limited tendering procedures between municipal information systems.
