Organizations need an answer to the question: How much do the power and performance of IT capabilities contribute to successful business outcomes? This question unlocks the complex issue of attribution – the degree to which IT and other processes make business results successful. Organizational arrangements and management practices can either enhance or diminish the effectiveness of IT’s contribution of value. Because IT is so pervasive in modern organizations, the kinds of value it contributes are also wide ranging and varied. A spectrum of value types could include: Technical/service IT’s traditional role of technology service provision and high technical performance. Matched IT. Combined IT installations and initiatives, internally or externally, to boost IT capabilities.”]
Source: https://www.csoonline.com/article/2116073/measuring-it-value–the-issue-of-attribution.html