...Thornton A. May Presents the case that traditional return on investment (ROI) as an approach for justifying and measuring the value of IT investments is no longer appropriate. Argues that measures of financial return need to be supplemented or replaced by disciplined spending behaviours...

...Brian McWilliams Discusses the measurement of client server payback. suggests that companies should not be using return on investment because financial yardsticks cannot measure directly the long‐term competitive advantage given by increased productivity and communication related to information...