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۱Introduction of the Balanced Scorecard Method (BSCM) for Electronic City ROI
نویسنده(ها): ،
اطلاعات انتشار: دومین کنفرانس بین المللی شهر الکترونیک، سال
تعداد صفحات: ۹
An analysis of current value metrics such as NPV, ROI analysis and future value accounting reveals inherent bias towards financial and economic variables. This paper examines these biases and identifies limitation of metrics such as Tobin’s Q bench marking and information economics–based measures .An analysis of extant metrics research and applications provides a basis for assembling four key requirements for electronic city metrics. Our thesis that financial and economic measures alone do not accurately measure the value of EC investments is further supported by market valuation data of several companies engaged in electronic city. This paper proposes a composite metric for evaluating value of electronic city activities of firms using an extension of the balanced scorecard approach. We also describe how the perspective of the online customer, knowledge integration and management, Internal business processes and traditional financial metric can be simultaneously tracked using the EC balanced scorecard proposed here.

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