文档介绍：外文翻译
原文:
The Effects of Inter-Firm Cost Correlation, IT Investment, and Product Cost Accuracy on Production Decisions and Firm Profitability
I. INTRODUCTION
We investigate the effect of interfirm cost correlation, information technology (IT) investment, and product cost accuracy on production decisions, and ultimately firm profitability in an petitive market using analytical and simulation techniques. Over the last two decades, investments in IT have experienced an un- precedented growth (Schwartz and Zozaya-Gorostiza 2003). IT is the fastest growing sector in the economy, with a 68 percent increase in output growth rate projected between 2002 and 2012 (. Bureau of Labor Statistics). For over a decade, empirical studies in the IT value literature have attempted to quantify the economic benefits realized by firms and industries from IT investments. Researchers have adopted various approaches to determine the process by which IT business value is generated and to estimating its magnitude. While previous research has shown that information technology may contribute to the improve- ment anizational performance (Brynjolfsson and Hitt 1996; Kohli and Devaraj 2003; Mukhopadhyay et al. 1995), the debate continues. Most of the issues are concerned with empirical methodological issues and, most recently, contextual factors in determining the business value of IT. For example, highlighting the methodological issues, a recent review article, Melville et al. (2007) states:
While researchers have adopted various approaches to assess the economic benefits associated with IT, a review of the literature reveals that studies examining the business value of IT are divergent in how they conceptualize and measure key constructs, and account for their interrelationships.
Consistent with the literature overview within, most studies have focused on produc- tivity as the measure of IT value (Hackett 1990; Strassmann 1990; Strassmann 2001; Panko 1991; Roach 1991; Metcalfe 1992; Meth