Table 2

Theme-related coding scheme

Main themeSub-theme
Digitalisation projectsImportance of digitalisation
Objectives of digitalisation
Digital investmentsTreatment of digital investments
Prioritization of digital investments
Uncertainties and risks
Evaluation of digital investment appraisal
Qualitative factorsWeighting of quantitative and qualitative indicators
Decisive qualitative indicators
OutlookImprovement of digital investment appraisal
Barriers

Source(s): Own illustration

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