This paper examines the financial benefits of adopting IT-based supply chain management (SCM) systems by 123 manufacturing firms over the period 1994 to 2000. By examining the change in financial performance pre and post adoption controlling for industry median changes in performance, we find that SCM systems increase gross margin, inventory turnover, market share, return on sales, and reduce selling, general, and administrative expenses. High-tech firms implementing SCM systems have similar benefits and even greater increases in gross margin, market share, and return on sales.

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Understanding the return on investments in information technology (IT) is the focus of a large and growing body of research. The objective of this paper is to synthesize this research and develop a model to guide future research in the evaluation of information technology investments. We focus on archival studies that use accounting or market measures of firm performance. We emphasize those studies where accounting researchers with interest in market-level analyses of systems and technology issues may hold a competitive advantage over traditional information systems (IS) researchers. We propose numerous opportunities for future research. These include examining the relation between IT and business processes, and business processes and overall firm performance, understanding the effect of contextual factors on the IT-performance relation, examining the IT-performance relation in an international context, and examining the interactive effects of IT spending and IT management on firm performance.

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