{"id":"https://openalex.org/W2032762560","doi":"https://doi.org/10.1016/0378-7206(92)90016-9","title":"Capital budgeting in information systems development","display_name":"Capital budgeting in information systems development","publication_year":1992,"publication_date":"1992-12-01","ids":{"openalex":"https://openalex.org/W2032762560","doi":"https://doi.org/10.1016/0378-7206(92)90016-9","mag":"2032762560"},"language":"en","primary_location":{"id":"doi:10.1016/0378-7206(92)90016-9","is_oa":false,"landing_page_url":"https://doi.org/10.1016/0378-7206(92)90016-9","pdf_url":null,"source":{"id":"https://openalex.org/S38883057","display_name":"Information & Management","issn_l":"0378-7206","issn":["0378-7206","1872-7530"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Information &amp; Management","raw_type":"journal-article"},"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/A5090061579","display_name":"Kar Yan Tam","orcid":"https://orcid.org/0000-0003-3242-0184"},"institutions":[{"id":"https://openalex.org/I200769079","display_name":"Hong Kong University of Science and Technology","ror":"https://ror.org/00q4vv597","country_code":"HK","type":"education","lineage":["https://openalex.org/I200769079"]},{"id":"https://openalex.org/I889458895","display_name":"University of Hong Kong","ror":"https://ror.org/02zhqgq86","country_code":"HK","type":"education","lineage":["https://openalex.org/I889458895"]}],"countries":["HK"],"is_corresponding":true,"raw_author_name":"Kar Yan Tam","raw_affiliation_strings":["The Hong Kong University of Science and Technology, Clear Water Bay, Hong Kong, China","The Hong Kong University of Science and Technology Clear Water Bay, Hong Kong, China"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"The Hong Kong University of Science and Technology, Clear Water Bay, Hong Kong, China","institution_ids":["https://openalex.org/I200769079"]},{"raw_affiliation_string":"The Hong Kong University of Science and Technology Clear Water Bay, Hong Kong, China","institution_ids":["https://openalex.org/I200769079","https://openalex.org/I889458895"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5090061579"],"corresponding_institution_ids":["https://openalex.org/I200769079","https://openalex.org/I889458895"],"apc_list":{"value":3270,"currency":"USD","value_usd":3270},"apc_paid":null,"fwci":4.2248,"has_fulltext":false,"cited_by_count":58,"citation_normalized_percentile":{"value":0.94242728,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":96},"biblio":{"volume":"23","issue":"6","first_page":"345","last_page":"357"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11976","display_name":"Capital Investment and Risk Analysis","score":0.9986000061035156,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11976","display_name":"Capital Investment and Risk Analysis","score":0.9986000061035156,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12675","display_name":"Financial Reporting and Valuation Research","score":0.9696000218391418,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"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/capital-budgeting","display_name":"Capital budgeting","score":0.7609430551528931},{"id":"https://openalex.org/keywords/cash-flow","display_name":"Cash flow","score":0.67109215259552},{"id":"https://openalex.org/keywords/payback-period","display_name":"Payback period","score":0.6570911407470703},{"id":"https://openalex.org/keywords/cost-of-capital","display_name":"Cost of capital","score":0.5759257674217224},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.5474073886871338},{"id":"https://openalex.org/keywords/audit","display_name":"Audit","score":0.4956756830215454},{"id":"https://openalex.org/keywords/capital-expenditure","display_name":"Capital expenditure","score":0.4916866421699524},{"id":"https://openalex.org/keywords/net-present-value","display_name":"Net present value","score":0.4820631146430969},{"id":"https://openalex.org/keywords/investment","display_name":"Investment (military)","score":0.4552239179611206},{"id":"https://openalex.org/keywords/return-on-investment","display_name":"Return on investment","score":0.441158264875412},{"id":"https://openalex.org/keywords/capital-cost","display_name":"Capital cost","score":0.43503057956695557},{"id":"https://openalex.org/keywords/capital","display_name":"Capital (architecture)","score":0.4323854446411133},{"id":"https://openalex.org/keywords/finance","display_name":"Finance","score":0.4314819574356079},{"id":"https://openalex.org/keywords/actuarial-science","display_name":"Actuarial science","score":0.3967052400112152},{"id":"https://openalex.org/keywords/operations-management","display_name":"Operations management","score":0.387429803609848},{"id":"https://openalex.org/keywords/economics","display_name":"Economics","score":0.35010212659835815},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.3128991723060608},{"id":"https://openalex.org/keywords/microeconomics","display_name":"Microeconomics","score":0.20950570702552795}],"concepts":[{"id":"https://openalex.org/C57918260","wikidata":"https://www.wikidata.org/wiki/Q1354666","display_name":"Capital budgeting","level":3,"score":0.7609430551528931},{"id":"https://openalex.org/C163428354","wikidata":"https://www.wikidata.org/wiki/Q1047513","display_name":"Cash flow","level":2,"score":0.67109215259552},{"id":"https://openalex.org/C144553756","wikidata":"https://www.wikidata.org/wiki/Q15081665","display_name":"Payback period","level":3,"score":0.6570911407470703},{"id":"https://openalex.org/C74734477","wikidata":"https://www.wikidata.org/wiki/Q1479274","display_name":"Cost of capital","level":3,"score":0.5759257674217224},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5474073886871338},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.4956756830215454},{"id":"https://openalex.org/C172497479","wikidata":"https://www.wikidata.org/wiki/Q302208","display_name":"Capital expenditure","level":2,"score":0.4916866421699524},{"id":"https://openalex.org/C181230689","wikidata":"https://www.wikidata.org/wiki/Q192472","display_name":"Net present value","level":3,"score":0.4820631146430969},{"id":"https://openalex.org/C27548731","wikidata":"https://www.wikidata.org/wiki/Q88272","display_name":"Investment (military)","level":3,"score":0.4552239179611206},{"id":"https://openalex.org/C169549615","wikidata":"https://www.wikidata.org/wiki/Q939134","display_name":"Return on investment","level":3,"score":0.441158264875412},{"id":"https://openalex.org/C157062255","wikidata":"https://www.wikidata.org/wiki/Q5035697","display_name":"Capital cost","level":2,"score":0.43503057956695557},{"id":"https://openalex.org/C83646750","wikidata":"https://www.wikidata.org/wiki/Q193893","display_name":"Capital (architecture)","level":2,"score":0.4323854446411133},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.4314819574356079},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.3967052400112152},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.387429803609848},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.35010212659835815},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3128991723060608},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.20950570702552795},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.0},{"id":"https://openalex.org/C21425071","wikidata":"https://www.wikidata.org/wiki/Q7249389","display_name":"Project appraisal","level":2,"score":0.0},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0},{"id":"https://openalex.org/C95457728","wikidata":"https://www.wikidata.org/wiki/Q309","display_name":"History","level":0,"score":0.0},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C2778348673","wikidata":"https://www.wikidata.org/wiki/Q739302","display_name":"Production (economics)","level":2,"score":0.0},{"id":"https://openalex.org/C181622380","wikidata":"https://www.wikidata.org/wiki/Q26911","display_name":"Profit (economics)","level":2,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1016/0378-7206(92)90016-9","is_oa":false,"landing_page_url":"https://doi.org/10.1016/0378-7206(92)90016-9","pdf_url":null,"source":{"id":"https://openalex.org/S38883057","display_name":"Information & Management","issn_l":"0378-7206","issn":["0378-7206","1872-7530"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Information &amp; Management","raw_type":"journal-article"},{"id":"pmh:oai:repository.hkust.edu.hk:1783.1-27089","is_oa":false,"landing_page_url":"http://repository.hkust.edu.hk/ir/Record/1783.1-27089","pdf_url":null,"source":{"id":"https://openalex.org/S4306401796","display_name":"Rare & Special e-Zone (The Hong Kong University of Science and Technology)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I200769079","host_organization_name":"Hong Kong University of Science and Technology","host_organization_lineage":["https://openalex.org/I200769079"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Article"},{"id":"pmh:oai:repository.ust.hk:1783.1-27089","is_oa":false,"landing_page_url":"http://www.scopus.com/record/display.url?eid=2-s2.0-0000762108&origin=inward","pdf_url":null,"source":{"id":"https://openalex.org/S4306401796","display_name":"Rare & Special e-Zone (The Hong Kong University of Science and Technology)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I200769079","host_organization_name":"Hong Kong University of Science and Technology","host_organization_lineage":["https://openalex.org/I200769079"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Article"}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.4099999964237213,"id":"https://metadata.un.org/sdg/17","display_name":"Partnerships for the goals"}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":33,"referenced_works":["https://openalex.org/W147907509","https://openalex.org/W568111250","https://openalex.org/W1487557448","https://openalex.org/W1507493537","https://openalex.org/W1517716123","https://openalex.org/W1544989059","https://openalex.org/W1552221097","https://openalex.org/W1587127932","https://openalex.org/W1855283887","https://openalex.org/W1965007580","https://openalex.org/W1976906670","https://openalex.org/W1981304928","https://openalex.org/W2004059382","https://openalex.org/W2014539088","https://openalex.org/W2015721679","https://openalex.org/W2036800991","https://openalex.org/W2041231526","https://openalex.org/W2053447220","https://openalex.org/W2069481516","https://openalex.org/W2074564439","https://openalex.org/W2087828355","https://openalex.org/W2102990852","https://openalex.org/W2131081797","https://openalex.org/W2161298421","https://openalex.org/W2294728642","https://openalex.org/W3121830278","https://openalex.org/W3123821384","https://openalex.org/W3124770064","https://openalex.org/W4253993180","https://openalex.org/W4285719527","https://openalex.org/W4302040523","https://openalex.org/W6629170526","https://openalex.org/W6792031927"],"related_works":["https://openalex.org/W4386240735","https://openalex.org/W4385352497","https://openalex.org/W1567496830","https://openalex.org/W2016899576","https://openalex.org/W3107303651","https://openalex.org/W2945222177","https://openalex.org/W2467525712","https://openalex.org/W2768247343","https://openalex.org/W2180341274","https://openalex.org/W1975748531"],"abstract_inverted_index":null,"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2019,"cited_by_count":1},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":2},{"year":2012,"cited_by_count":2}],"updated_date":"2026-07-23T08:03:31.855105","created_date":"2025-10-10T00:00:00"}
