Principles for evaluating information technology initiatives

The use of information technology (IT) is one solution to the need of public institutions for ways of improving their efficiency and effectiveness. It can reduce paperwork, simplify administrative procedures, increase the accessibility of information and improve decision-making. The financial management function is often one of the first areas in an organization that are targeted for IT implementation because it is information-intensive. Consequently, financial managers are compelled to evaluate and approve technology-oriented initiatives that will impact operations. There are four principles that can guide their decision making: that technology facilitates change and not an end in itself, that it must be appropriate for the organization, that critical success factors must be identified and acted on, and that solutions do not always have to be complicated.