“…Currently, there is no dedicated purpose‐built tool or process to appraise IS network financially. However, the use of conventional financial appraisal tools on IS projects have been cited such as the net present value (NPV; Li, Cui, & Han, ; Nair, Guo, Mukherjee, Karimi, & Elkamel, ; Ubando et al., ), internal rate of return (IRR; Li et al., ; Ubando et al., ), payback period (Li et al., ; Mirata, ), incremental investment return (IIR; Ng et al., ), and return on investment (ROI; Jung, Dodbiba, Chae, & Fujita, ; Mirata, ; Theo et al., ). Cost savings is also a frequently used measure to exhibit the financial benefits of IS initiatives (Mirata, ; Nair et al., ; Raabe et al., ; Ubando et al., ).…”