Predicting and evaluating business benefits are challenging tasks. They are critical to establishing a justification for the typically large investments that are made in IT-enabled change. There is a distinction between a feature, which represents an element of functionality supporting the change, and a benefit, which relates to the outcome of the change. Being able to offer self-service through an e-business application may be a new capability; however, it only becomes a benefit if, for example, it increases the level of sales or satisfaction.

A starting point is to consider whether a positive outcome leads to a financial or non-financial benefit. Examples of financial benefits arising are changes that reduce spend either ...

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