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.
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In a rapidly evolving world, the need for innovative approaches to societal challenges is more critical than ever. As partners of the Network Applied Design Research (NADR), we believe that applied design research can be a promising approach for addressing complex issues in many domains, such as health-care, digital media, and urban sustainability. But what makes applied design research such a power-ful force for societal change? And how can designers move beyond mere problem-solving to create lasting impact? To discuss this, NADR applies an annual knowledge cycle where researchers submit contributions that are mutually reflected upon. The contributions you can read in these preceedings are the result of such a knowledge-sharing process. The twenty-one contributions are divided into four themes, each addressing a different dimension of the issue at hand. Contributions in part 1 – Connecting System Levels - emphasise the relationship between small-scale interventions and large-scale change. Contributions in part 2 - Theory of Change - examine how change processes actually take place. Contributions in part 3 - Balancing Different Worldviews - address the unique perspective that each stakeholder involved contributes. And contributions in part 4 - Beyond Solutionism - discuss whether it is at all possible to develop ready-made ‘solutions’ to the complex challenges we are facing.
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Purpose This paper describes the result of an empirical study into the critical success factors for implementing an intellectual capital valuation method, the KPMG Value Explorer®. Methodology/Approach For this study the design approach was used as research methodology. Findings The research shows the strengths and weaknesses of the method and identifies four general critical success factors for the implementation of intellectual capital valuation and measurement tools.
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In the aftermath of the systemic financial crises of 2007-9, several scholars argued that the problem of systemic financial crises is not well understood. At the same time, the introduction of digital technologies led to new threats and opportunities for the design of the monetary and financial system. For example, thousands of private cryptocurrencies have been implemented and hundreds of research papers on the (possible) introduction of public digital currencies have been published. It is often not explained why these new forms of digital money are needed and which (systemic) problems they (can) solve. In addition, the literature does not provide requirements nor guidelines to shape the development of the monetary and financial system in the digital age. This thesis applies design science to the monetary and financial system as a whole. The application of this novel methodology offers new possibilities to examine this complex system. The contribution of this thesis is threefold. First, different theories on money, banking and systemic financial crises have been researched through an extensive literature review and balance sheets. Second, those theories have been used to develop design requirements and guidelines. Finally, the consensus and pivotal dissensions about the systemic problem(s) of the current monetary and financial system, requirements and guidelines among experts have been identified through semistructured interviews. This research process results in widely supported requirements that demarcate the design space and widely supported guidelines that aim to give direction within the design space, that is, to the future development of the monetary and financial system.
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Implementation of the United Nations Convention on the rights of persons with disabilities (UN CRPD) requires countries to harmonise their legislative frameworks with it. This paper investigates the national legislative frameworks of four Asian countries to see the extent to which they provide support services in accordance with Article 19 of the UN CRPD. The UN CRPD requires persons with disabilities to have access to and choice and control over support services. To analyse the policy alignment with the UN CRPD, an analytical framework based on the Capability Approach (CA) was developed. The results show that most countries address support services, including assistive devices, only from the perspective of a social security measure for persons with disabilities living in poverty, failing to uphold the rights of those not meeting those eligibility criteria. However, while support services are inseparably linked to social security, they also are a right for persons with disabilities. Therefore, a paradigm shift is required in the approach of support services and the distributive systems of countries, from one that addresses persons with disabilities as those requiring care considered a burden, to one that considers them rights holders with equal opportunities, for which, support services are a pre-requisite.
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This paper explores the integration of indicators that reflect the concepts of sustainability into business cases and business case evaluation methods. It is based on the observations that sustainability is one of the most important challenges of our time and that sustainable development requires change of the way we use resources, produce products, share our wealth, and so on. And as change is inescapably related to innovation and projects, sustainable development is related to projects. Business cases of projects should therefore reflect this relationship and include criteria for the assessment of sustainability aspects. Based on an identification of business case evaluation methods, and an overview of frameworks for sustainability indicators, an analysis is made of the inclusion of the indicators and principles of sustainability in business cases and business case evaluation methods. The analysis will conclude that the integration sustainability considerations into business cases of projects, is more than a set of additional criteria to be considered. Integration of sustainability considerations suggests a more holistic and elaborated perspective on business case evaluation than the Return on Investment question, that is dominating business cases and business case evaluation today.
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From the article: "This article evaluates the application of blockchain technology to improve organic or fair-trade food traceability from “Farm to Fork” in light of European regulations. This study aims to shed light on the challenges in the organic food chain to overcome, the drivers for blockchain technology, and the challenges in current projects."
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Within recent years, Financial Credit Risk Assessment (FCRA) has become an increasingly important issue within the financial industry. Therefore, the search for features that can predict the credit risk of an organization has increased. Using multiple statistical techniques, a variance of features has been proposed. Applying a structured literature review, 258 papers have been selected. From the selected papers, 835 features have been identified. The features have been analyzed with respect to the type of feature, the information sources needed and the type of organization that applies the features. Based on the results of the analysis, the features have been plotted in the FCRA Model. The results show that most features focus on hard information from a transactional source, based on official information with a high latency. In this paper, we readdress and -present our earlier work [1]. We extended the previous research with more detailed descriptions of the related literature, findings, and results, which provides a grounded basis from which further research on FCRA can be conducted.
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Assistive Technology (AT) is any technology that supports people with functional difficulties to perform their daily activities with less difficulty and/or obstruction, thus contributing to a more fulfilling life. This refers to people of all ages and to all kinds of functional limitations, either permanent or temporary. Assistive products can be traditional physical products, such as wheelchairs, eyeglasses, hearing aids, or prostheses, but they can also be special input devices, care robots, computers with accessible software, apps for smartphones, home automation solutions, virtual realities, etc. It is essential to understand that AT involves more than just familiar products, and that it also includes knowledge about the personalized selection of appropriate solutions, provisions, and services, as well as the training of all parties involved, the measurement of outcomes and impacts, awareness of ethical issues, etc.
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The World Health Organization (WHO) strives to assist and inspire cities to become more “age-friendly”, and the fundamentals are included in the Global Age-Friendly Cities Guide. An age-friendly city enables residents to grow older actively within their families, neighbourhoods and civil society, and o ers extensive opportunities for the participation of older people in the community. Over the decades, technology has become essential for contemporary and future societies, and even more imperative as the decades move on, given we are nearly in our third decade of the twenty-first century. Yet, technology is not explicitly considered in the 8-domain model by the WHO, which describes an age-friendly city. This paper discusses the gaps in the WHO’s age-friendly cities model in the field of technology and provides insights and recommendations for expansion of the model for application in the context of countries with a high human development index that wish to be fully age-friendly. This work is distinctive because of the proposed new age-friendly framework, and the work presented in this paper contributes to the fields of gerontology, geography urban and development, computer science, and gerontechnology. Original article at MDPI; DOI: https://doi.org/10.3390/ijerph16193525 (This article belongs to the Special Issue Quality of Life: The Interplay between Human Behaviour, Technology and the Environment)
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