Using Activity-Based Costing for Evaluating Information Technology Related Investments in Emerging Economies:
A Framework
Narcyz Roztocki
Heinz Roland Weistroffer
This paper was presented at the Tenth Americas Conference on Information Systems (AMCIS 2004),
New York City, NY, August 6-8, 2004.
PLEASE CITE AS FOLLOWS:
Roztocki, Narcyz and Weistroffer, Heinz Roland
"Using Activity-Based Costing for Evaluating Information Technology Related Investments in Emerging Economies:
A Framework,"
Proceedings of the Tenth Americas Conference on Information Systems (AMCIS 2004)
, New York City, NY, August 6-8, 2004, pp. 642-645.
ABSTRACT:
Many firms in emerging economies invest in information technology primarily with the objective of protecting their
cost advantages. This paper presents a framework for evaluating information technology investments by integrating the
value chain model with activity-based costing. The proposed four-step approach is illustrated with a numerical
example of a hypothetical manufacturing company seeking improvements in its cost structure.
KEYWORDS:
Activity-based costing, developing countries, emerging economies
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