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Purpose

– The purpose of this paper is to elicit the rich implications of IT business value for small- and medium-sized enterprises (SMEs) from the perspective of IT leaders.

Design/methodology/approach

– This paper uses case study and the repertory grid technique to explore cognition of IT business value of the IT leader in Guangdong CHJ Industry Co., Ltd (CHJ), a fast-growing jewelry company in China. The paper further examines this cognitive structure of IT business value by using cluster analysis technique.

Findings

– This paper develops a six-category framework of IT business value from IT leaders' perspective, which provides insights for future research of IT applications in SMEs.

Originality/value

– This study contributes to IT business value research by providing empirically grounded insight from perspectives of IT leaders in SMEs. The identified IT business value framework can also serve as a practical tool to help managers comprehensively assess and evaluate IT applications in SMEs.

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