Survey relationship between investment in IT and financial performance

Subject Areas : Futurology

Peyman Ghafari ¹ , Abdollah Khademimoghadam ² , Bahman Gholami ³

1 - ندارد
2 - ندارد
3 - ندارد

Received: 2011-06-04 Accepted : 2011-09-27 Published : 2012-04-20

Keywords: Information Technology, Financial Performance, investment, Resource-Based View, Resource of information techno, Cost of information technology,

Abstract :

This research empirically examines association between IT investment and Tehran stockmarket firm financial performance. This research to study of financial performance, adopts towtypes of measurement, namely return on asset (ROA) and return on sales (ROS) and ITcapability are classified in three groups as IT infrastructure, human-IT resource and IT-enabledintangibles.In this study, we focus on enterprises which have listed on the Tehran stock market thatselected by group sampling method and based industrial group’s bourse firms that selected 79firms. In the study used by questionnaire and used spss software to data analyze and correlationship statistics testes.The results suggest that IT investment has positive contribution to IT capability and ITinfrastructure have positive contribution to IT-enabled intangibles but human-IT resource didn’tindicate relationship with IT-enabled intangibles. IT infrastructure and IT-enabled intangibleshave positive contribution to firm financial performance but human-IT resource didn’t indicaterelationship with firm financial performance.