{"id":"https://openalex.org/W2401218436","doi":"https://doi.org/10.1080/03155986.2000.11732414","title":"Assessment Of Chargeback Systems In It Management","display_name":"Assessment Of Chargeback Systems In It Management","publication_year":2000,"publication_date":"2000-08-01","ids":{"openalex":"https://openalex.org/W2401218436","doi":"https://doi.org/10.1080/03155986.2000.11732414","mag":"2401218436"},"language":"en","primary_location":{"id":"doi:10.1080/03155986.2000.11732414","doi":"https://doi.org/10.1080/03155986.2000.11732414","is_oa":false,"landing_page_url":"https://doi.org/10.1080/03155986.2000.11732414","pdf_url":null,"source":{"id":"https://openalex.org/S155959304","display_name":"INFOR Information Systems and Operational Research","issn_l":"0315-5986","issn":["0315-5986","1916-0615"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","dongbi-c","jufo-1","norway-1","poland-20","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"INFOR: Information Systems and Operational Research","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5112630291","display_name":"Donald H. Drury","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I5023651","display_name":"McGill University","ror":"https://ror.org/01pxwe438","country_code":"CA","type":"education","lineage":["https://openalex.org/I5023651"]}],"countries":["CA"],"is_corresponding":true,"raw_author_name":"D.H. Drury","raw_affiliation_strings":["Faculty of Management, McGill University, 1001 Sherbrooke St. West Montreal, Quebec, Canada Tel: (514) 398-4057; Fax: (514) 398-3876","Faculty of Management, McGill University, 1001 Sherbrooke St. West Montreal, Quebec, Canada Tel: (514) 398-4057","Fax: (514) 398-3876"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Management, McGill University, 1001 Sherbrooke St. West Montreal, Quebec, Canada Tel: (514) 398-4057; Fax: (514) 398-3876","institution_ids":["https://openalex.org/I5023651"]},{"raw_affiliation_string":"Faculty of Management, McGill University, 1001 Sherbrooke St. West Montreal, Quebec, Canada Tel: (514) 398-4057","institution_ids":["https://openalex.org/I5023651"]},{"raw_affiliation_string":"Fax: (514) 398-3876","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5112630291"],"corresponding_institution_ids":["https://openalex.org/I5023651"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":15,"citation_normalized_percentile":{"value":0.46235679,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":96},"biblio":{"volume":"38","issue":"3","first_page":"293","last_page":"313"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11572","display_name":"Information Technology Governance and Strategy","score":0.9272000193595886,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11572","display_name":"Information Technology Governance and Strategy","score":0.9272000193595886,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.05620000138878822,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11912","display_name":"Outsourcing and Supply Chain Management","score":0.011300000362098217,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/information-technology-management","display_name":"information technology management","score":0.5249999761581421},{"id":"https://openalex.org/keywords/congestion-effects","display_name":"congestion effects","score":0.49900001287460327},{"id":"https://openalex.org/keywords/incentive-effects","display_name":"incentive effects","score":0.9589999914169312},{"id":"https://openalex.org/keywords/opportunity-cost","display_name":"opportunity cost","score":0.8870000243186951},{"id":"https://openalex.org/keywords/externalities","display_name":"externalities","score":0.8410000205039978}],"concepts":[{"id":"https://openalex.org/C29122968","wikidata":"https://www.wikidata.org/wiki/Q1414816","display_name":"Incentive","level":2,"score":0.7039318084716797},{"id":"https://openalex.org/C2777526511","wikidata":"https://www.wikidata.org/wiki/Q691543","display_name":"Pace","level":2,"score":0.6602791547775269},{"id":"https://openalex.org/C178300618","wikidata":"https://www.wikidata.org/wiki/Q1898509","display_name":"Extant taxon","level":2,"score":0.6042787432670593},{"id":"https://openalex.org/C121017731","wikidata":"https://www.wikidata.org/wiki/Q11661","display_name":"Information technology","level":2,"score":0.5809752941131592},{"id":"https://openalex.org/C180198813","wikidata":"https://www.wikidata.org/wiki/Q121182","display_name":"Information system","level":2,"score":0.5795589089393616},{"id":"https://openalex.org/C29848774","wikidata":"https://www.wikidata.org/wiki/Q61905","display_name":"Management information systems","level":3,"score":0.528535783290863},{"id":"https://openalex.org/C16118543","wikidata":"https://www.wikidata.org/wiki/Q275372","display_name":"Externality","level":2,"score":0.5186933279037476},{"id":"https://openalex.org/C112930515","wikidata":"https://www.wikidata.org/wiki/Q4389547","display_name":"Risk analysis (engineering)","level":1,"score":0.498643159866333},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.43215397000312805},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.4292006194591522},{"id":"https://openalex.org/C94107157","wikidata":"https://www.wikidata.org/wiki/Q1077518","display_name":"Cost accounting","level":2,"score":0.4259337782859802},{"id":"https://openalex.org/C2781316041","wikidata":"https://www.wikidata.org/wiki/Q1230584","display_name":"Diversity (politics)","level":2,"score":0.4141658544540405},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.4041927754878998},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.3703850507736206},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.36513540148735046},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2776007056236267},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.15455660223960876},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.12371385097503662},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.0},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.0},{"id":"https://openalex.org/C19165224","wikidata":"https://www.wikidata.org/wiki/Q23404","display_name":"Anthropology","level":1,"score":0.0},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.0},{"id":"https://openalex.org/C78458016","wikidata":"https://www.wikidata.org/wiki/Q840400","display_name":"Evolutionary biology","level":1,"score":0.0},{"id":"https://openalex.org/C119599485","wikidata":"https://www.wikidata.org/wiki/Q43035","display_name":"Electrical engineering","level":1,"score":0.0},{"id":"https://openalex.org/C13280743","wikidata":"https://www.wikidata.org/wiki/Q131089","display_name":"Geodesy","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1080/03155986.2000.11732414","doi":"https://doi.org/10.1080/03155986.2000.11732414","is_oa":false,"landing_page_url":"https://doi.org/10.1080/03155986.2000.11732414","pdf_url":null,"source":{"id":"https://openalex.org/S155959304","display_name":"INFOR Information Systems and Operational Research","issn_l":"0315-5986","issn":["0315-5986","1916-0615"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","dongbi-c","jufo-1","norway-1","poland-20","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"INFOR: Information Systems and Operational Research","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":45,"referenced_works":["https://openalex.org/W68542068","https://openalex.org/W84774867","https://openalex.org/W91353518","https://openalex.org/W100321389","https://openalex.org/W203975620","https://openalex.org/W602785665","https://openalex.org/W635873711","https://openalex.org/W1487557448","https://openalex.org/W1502988399","https://openalex.org/W1521129734","https://openalex.org/W1533243397","https://openalex.org/W1571851173","https://openalex.org/W1967612198","https://openalex.org/W1969212212","https://openalex.org/W1981762909","https://openalex.org/W1992614621","https://openalex.org/W2004383684","https://openalex.org/W2004717837","https://openalex.org/W2012399949","https://openalex.org/W2014580550","https://openalex.org/W2019170528","https://openalex.org/W2027455085","https://openalex.org/W2041781852","https://openalex.org/W2044790070","https://openalex.org/W2057012437","https://openalex.org/W2062942355","https://openalex.org/W2066324139","https://openalex.org/W2079731465","https://openalex.org/W2083122637","https://openalex.org/W2090098644","https://openalex.org/W2093147785","https://openalex.org/W2098617059","https://openalex.org/W2115782658","https://openalex.org/W2122778799","https://openalex.org/W2137515990","https://openalex.org/W2150408728","https://openalex.org/W2153361884","https://openalex.org/W2159937433","https://openalex.org/W2162087910","https://openalex.org/W2331403442","https://openalex.org/W2401105127","https://openalex.org/W2992472238","https://openalex.org/W3123459649","https://openalex.org/W3126144977","https://openalex.org/W4285719527"],"related_works":["https://openalex.org/W148289384","https://openalex.org/W2159937433","https://openalex.org/W84774867","https://openalex.org/W2289453768","https://openalex.org/W3114671473","https://openalex.org/W3123128379","https://openalex.org/W7164646580","https://openalex.org/W6980811350","https://openalex.org/W163893247","https://openalex.org/W100321389"],"abstract_inverted_index":{"The":[0,93,127,142,180],"management":[1,91,130,184],"practice":[2],"of":[3,34,50,59,65,134,144,158,173],"billing":[4],"cost":[5,69,129,154],"centers":[6],"or":[7,175],"user":[8],"departments":[9],"for":[10,38,98,192],"services":[11],"provided":[12],"by":[13],"an":[14],"in-house":[15],"information":[16,40,67],"technology":[17,41,68],"center":[18],"is":[19,137],"referred":[20],"to":[21,73,105,122,139,188],"as":[22,32],"a":[23,56,89,190],"chargeback":[24,78,86,101,114,178,193],"system.":[25],"Chargeback":[26],"systems":[27,79,102,115],"have":[28,76,103],"been":[29],"widely":[30],"advocated":[31],"method":[33],"making":[35],"users":[36,60],"responsible":[37],"the":[39,47,63,81,123,140,171],"costs":[42,136],"that":[43],"they":[44],"incur.":[45],"With":[46],"rapid":[48],"pace":[49],"technological":[51,125,182],"change,":[52],"increasing":[53],"investments,":[54],"and":[55,61,95,120,147,163,165,183,195],"growing":[57],"diversity":[58],"usage\u2019s,":[62],"importance":[64,143],"effective":[66],"control":[70],"has":[71,87],"increased":[72],"management.Some":[74],"organizations":[75],"adopted":[77],"from":[80],"earliest":[82],"computer":[83],"applications":[84],"but":[85],"remained":[88],"controversial":[90],"technique.":[92],"necessary":[94],"sufficient":[96],"conditions":[97],"effectively":[99],"using":[100,174,177],"yet":[104],"be":[106],"determined.":[107],"This":[108],"paper":[109],"examines":[110],"prior":[111],"research":[112],"on":[113,117,132],"focusing":[116],"its":[118],"application":[119],"relevancy":[121],"current":[124],"environment.":[126],"extant":[128],"literature":[131],"allocations":[133],"support":[135],"introduced":[138,169],"discussion.":[141],"information,":[145],"congestion,":[146],"incentive":[148],"effects":[149],"are":[150,168,186],"emphasized":[151],"in":[152,170],"evaluating":[153],"allocation":[155],"systems.":[156,179],"Considerations":[157],"capacity":[159],"levels,":[160],"opportunity":[161],"costs,":[162],"positive":[164],"negative":[166],"externalities":[167],"debate":[172],"not":[176],"contingent":[181],"contexts":[185],"used":[187],"develop":[189],"framework":[191],"choice":[194],"effectiveness":[196],"evaluation.":[197]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":2},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":1},{"year":2012,"cited_by_count":2}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}
