document: A conceptual framework for evaluation of information technology investments The decision to acquire a new information technology poses a number of serious evaluation and selection problems to technology managers , because the new system must not only meet current information requirements of the organisation , but also the needs for future expansion . Tangible and intangible benefits factors , as well as risks factors , must be identified and evaluated . The paper provides a review of ten major evaluation categories and available models , which fall under each category , showing their advantages and disadvantages in handling the above difficulties . This paper describes strategic implications involved in the selection decision , and the inherent difficulties in : -LRB- 1 -RRB- choosing or developing a model , -LRB- 2 -RRB- obtaining realistic inputs for the model , and -LRB- 3 -RRB- making tradeoffs among the conflicting factors . It proposes a conceptual framework to help the decision maker in choosing the most appropriate methodology in the evaluation process . It also offers a new model , called GAHP , for the evaluation problem combining integer goal linear programming and analytic hierarchy process -LRB- AHP -RRB- in a single hybrid multiple objective multi-criteria model . A goal programming methodology , with zero-one integer variables and mixed integer constraints , is used to set goal target values against which information technology alternatives are evaluated and selected . AHP is used to structure the evaluation process providing pairwise comparison mechanisms to quantify subjective , nonmonetary , intangible benefits and risks factors , in deriving data for the model . A case illustration is provided showing how GAHP can be formulated and solved
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