Measures That Matter
One of the biggest IT-related questions facing executive teams today is whether or not their investment in information technology actually delivers business value. At a macro-level, this question has long since been resolved. Properly implemented, IT can and does benefit the implementing firm. The problem is that many managers have trouble believing this fact when it comes to the specific projects with which they have dealt.
Cotteleer, Mark, "Measures That Matter" (2002). Management Faculty Research and Publications. 90.