The information systems accounting – a literature review

Abstract

This paper was written with the intention of reviewing literature on the subject of information systems costing revealing existing gaps. More precisely, it summarizes content found on this subject. Costing reduction has been under focus by organizations, especially after the global crisis in the last decade. To reduce costs it is crucial to perform an accurate measurement. As investment in IT has grown over the years, so have IT costs. However, literature does not seem to show these growing worries. Research on this subject shows some flaws that are discussed and exposed in this paper.