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The Impact of IT on Revenues and Costs (IT, Accounting and Operations…
The Impact of IT on Revenues and Costs
IT, Accounting and Operations
IT reduces COGS, increases SGA
Bharadwaj 2000
Mitra and Chaya 1996
Ray et Al 2009
Operational insight and Performance
Tian and Xu 2015
Dorantes et al 2013
Rai et Al 2006
Bendoly et Al 2012
IT increases Firm Value
Dehning et Al 2003
Anderson et Al 2006
Bardhan et Al 2013
IT's augmentation effect on SGA and COGS
Vijairaghavan and Nault 2019
IT Productivity
Indirect Effects
Missing Input
IT on productivity of outsourced logistics
Gong et Al 2016
Supplier's IT improves own productivity
Cheng and Nault 2007
Mun and Nadiri 2002
Customers IT increases own Productivity
Cheng and Nault 2012
Knowledge Transfer from IT outsourcing provider increases firm productivity
Chang and Gurbaxani 2012
Effect on Other Inputs
IT increases Labor Productivity
Sichel and Oliner 2002
IT augments other inputs
Mittal and Nault 2009
IT increases productivity of firm costs
Vijairaghavan and Nault 2019
Direct Effects
IT Increases Productivity
Dewan and Kraemer 2000
Lee and Barua 1999
Stiroh 2002
Productivity Theory
Shaikh 1974
Hulten 1992
IT Productivity Theory
Deriving the CD for Industry Level output and inputs in terms of Value Added, Capital, Labor and IT (Analyzing the BLS MFP Dataset)
Kundisch et Al 2014
Deriving the CD for Firm Level Inputs and Output in terms of Revenue, SGA, COGS and IT (Analyzing the Accounting Income Statement)
Vijairaghavan and Nault 2019
Our Paper
Unstudied Aspects
What does the CD look like for firm level income statement analysis
How does IT augment the output elasticity of Firm Costs
Contribution
Build a Theoretical Foundation for the use of the CD to analyze the Income Statement
Why is this contribution important
Practice
Inform Managers and Investors about the impact of IT on each firm cost.
Informed investors lead to superior capital allocation and more efficient outcomes
Theory
Wide interest in assessing the impact of IT on firms income statement items
IT Research: Can potentially spawn a stream of research on the impact of IT on items on the income statement
Non-IT Research: Assessing the impact of one income statement item on another
Estimate ITs augmentation of Firm Costs