“…In the following, we present the literature on IS value according to three dimensions that reflect key differences in the fundamental assumptions and understandings of IS value. Furthermore, we present literature on the value creation process based on benefits management research, which is a prominent approach to support value creation from IS investments (Ward & Daniel, 2006 (Kohli & Grover, 2008;Yassaee & Mettler, 2015), but in public organizations particularly, a broader pluralistic view on value is needed (Frisk et al, 2014). The research on IS in public organizations proposes numerous conceptualizations of value that include less tangible and measurable attributes (Bannister, 2002;Persson & Goldkuhl, 2010;Bannister & Connolly, 2014;Rose et al, 2015b).…”