State of the art: Managing costs and performance of Information Technology

The management of information technology (IT) is a complex task, particularly in the case of multinational corporations, where installations dispersed across distance and cultures can lead to a low level of transparency on costs and performance. Managing costs and performance of IT describes the discipline of ensuring the effective and efficient usage of IT resources. The aims of this are to provide a common understanding of the topic and delivering an overview of existing frameworks as well as actual research results. The structured literature review approach of this paper turned out that scientists as well as practitioner have not to full extent a common perspective of managing costs and performance of IT. Furthermore, existing frameworks are seldom covering aspects of federal organizations. Actual research results focus mostly on small facets of the entire topic. Particularly regarding governance and federal organization implications we propose further research. The paper concludes with a suggested research agenda for future research opportunities.