Research opportunities in information technology funding and system justification

This article reviews IT funding and system justification practice and research in two dimensions, previews papers in the special issue on ‘Information technology funding and system justification in the organization’, and identifies opportunities for research in IT funding. IT funding decisions have been hard problems for firms and, because IT investments are so pervasive, they have been very important. Here we review IT funding decisions and research about IT funding historically, using two dimensions, justification dynamism and justification evidence. Over time, the IT funding decisions have changed from static, one time events to iterative and even continuous efforts. Early IT funding decisions were based on finance and accounting models, but changes in the purposes of new systems have necessitated justification based on a variety of qualitative measures. We preview the six papers in the special issue, with an eye to introducing them to readers and also to looking for areas that represent opportunites for future IS research. Finally, we identify eight areas that should represent good opportunities for future research in IT funding and systems justification.