Evaluation of information technology: Strategies in Spanish firms

The aim of this article is to analyse the guidelines followed by Spanish companies when evaluating the investment in information technology, in order to establish different evaluation typologies. It will be a detailed description of four Spanish firms, chosen by their distinctive characteristics from a study of twenty, taking into account the various stages of development of information technology within each firm. The study will be done in the framework of the contextual interpretation of the evaluation where the context, process and content aspects deserve main considerations.