Business Intelligence is No ‘Free Lunch’: What We Already Know About Cost Allocation – and What We Should Find Out

Item Type Journal paper
Abstract Cost allocations for business intelligence (BI) costs create cost awareness, enhance cost transparency, and support the management of BI systems. Although BI cost allocation is highly relevant in practice, the field is widely uncharted in current scholarly research. In this article, the state of the art in scientific literature is analyzed. The review is comprised of three iterations. It shows that certain general approaches for information systems cost allocation are suitable candidates if being combined and tailored to BI systems. Based on synthesis, an agenda is derived for future research into cost allocation for BI systems.
Authors Epple, Johannes; Winter, Robert; Bischoff, Stefan & Aier, Stephan
Research Team IWI1
Journal or Publication Title International journal of business intelligence research : IJBIR
Language English
Subjects information management
HSG Classification contribution to scientific community
HSG Profile Area SoM - Business Innovation
Refereed Yes
Date 2018
Publisher IGI Global
Place of Publication Hershey, Pa.
Volume 9
Number 1
Page Range 1-15
ISSN 1947-3591
ISSN-Digital 1947-3605
Publisher DOI https://doi.org/10.4018/IJBIR.2018010101
Depositing User Prof. Dr. Robert Winter
Date Deposited 20 Apr 2018 16:39
Last Modified 20 Jul 2022 17:34
URI: https://www.alexandria.unisg.ch/publications/254068

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Epple, Johannes; Winter, Robert; Bischoff, Stefan & Aier, Stephan (2018) Business Intelligence is No ‘Free Lunch’: What We Already Know About Cost Allocation – and What We Should Find Out. International journal of business intelligence research : IJBIR, 9 (1). 1-15. ISSN 1947-3591

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https://www.alexandria.unisg.ch/id/eprint/254068
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