Theme-related coding scheme
| Main theme . | Sub-theme . |
|---|---|
| Digitalisation projects | Importance of digitalisation |
| Objectives of digitalisation | |
| Digital investments | Treatment of digital investments |
| Prioritization of digital investments | |
| Uncertainties and risks | |
| Evaluation of digital investment appraisal | |
| Qualitative factors | Weighting of quantitative and qualitative indicators |
| Decisive qualitative indicators | |
| Outlook | Improvement of digital investment appraisal |
| Barriers |
| Main theme . | Sub-theme . |
|---|---|
| Digitalisation projects | Importance of digitalisation |
| Objectives of digitalisation | |
| Digital investments | Treatment of digital investments |
| Prioritization of digital investments | |
| Uncertainties and risks | |
| Evaluation of digital investment appraisal | |
| Qualitative factors | Weighting of quantitative and qualitative indicators |
| Decisive qualitative indicators | |
| Outlook | Improvement of digital investment appraisal |
| Barriers |
Source(s): Own illustration