“…Extensive research has been conducted for more than two decades concerning Information Systems (IS) evaluation, aiming to formulate methodologies for identifying the full range of positive and negative impacts of an IS (Hirschheim and Smithson, 1988;Smithson and Hirscheim, 1998;Farbey et al, 1999;Irani, 2002;Irani et al, 2006;Gunasekaran et al, 2006). From this research it has been concluded that IS evaluation is highly complex, because the benefits and in general the value created by most categories of IS are multidimensional and complex, both tangible and intangible, financial and non-financial; for this reason it is difficult to decide "what to measure" for the evaluation and "how".…”