A discriminant analysis of the relationship between IS charging systems and organizational variables

This research demonstrates that factors in the organizational environment can play an important part in influencing the choice of an appropriate approach for charging IS costs. The two basic approaches of chargeback and non-chargeback for charging IS costs are chosen for analysis. It is hypothesized that organizations using chargeback systems will differ from organizations using non-chargeback systems along a set of organizational dimensions. A discriminant model is developed using data collected from IS managers who responded to a questionnaire survey. This model is effective in distinguishing between organizations that use chargeback and those that use non-chargeback approaches.