Issues Relating to ICT Investment Evaluation: An Initial Exploration into the Scottish Financial Sector

This paper will report on initial findings from on-going research that has been conducted within the Scottish financial sector in which the process of information and communication technology (ICT) investment evaluation was critically evaluated from the perspective of key personnel who were involved in the projects. The research is working towards the identification of a suitable framework that will be able to guide companies with regard to their choice of ICT investment evaluation methods, as well as a possible means by which they can recognise and address both tangible and intangible elements within the evaluation process.