e04dfd73_UKAIS_2003__Abstracts__Title
[ID#] 71 [Author(s)] Souad Mohamed [Abstract] A review of the normative literature, in the field of Information Systems� (IS) justification reveals that there is a pressing need for those adopting information systems to better identify the potential indirect costs associated with IS adoption. The author proposes a framework for accommodating indirect human cost, while taking into consideration their hidden nature. This framework can be used to identify indirect human cost and to allocate them to their appropriate information systems� divisions. Furthermore, adapting the �cost factors� of the indirect human costs, Management, Employee, Financial and Maintenance (MEFM) taxonomy, the author proposes a hierarchical model of the indirect human costs� derivers. The proposed conceptual model incorporates the main indirect human cost derivers and their components (i.e. cost factors) which are associated with IS adoption. Identification and subsequent mapping of these indirect human costs to their derivers is discussed in light of the impact that these costs have on both the individual and the organization. The aim is to have a model that can be used up front at the start of a project as a guide to strategic planners and also as a means to evaluate costs against plan during and at the end of a project. It is proposed that the model aims to assist managers in recognising prospective areas of indirect human costs and savings; and helps managers to recognize and map indirect human costs to their potential root causes. The author further suggests that by taking into consideration the key cost derivers and their impacts, it may result in reducing or even the removal of the resulting indirect human costs. This will allow managers to plan a more realistic strategy for their cash flow. Identifying such derivers will facilitate the recognition of their influence on both the individual and organisation. The paper concludes that it is fundamental to identify root causes of indirect human cost�s as an integral phase of IS�s cost identification. [Title] 
Mapping Indirect Human Costs to their Derivers.
UKAIS 2003: Abstracts
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