ABSTRACT
The study aimed to explore factors that influence the adoption of information technology value metrics in Brazilian organizations, using a non-probabilistic sample of 28 medium and large companies, based on the assumptions of the Neo-Institutional Theory (isomorphism) and the impacts resulting from digital transformation. We used sixteen closed questions plus one open question survey, created from research conducted by large consulting companies and international research institutes, in addition to the very foundations of Neo-Institutional Theory. The data and results achieved allowed us to reach the following findings: (i) prevalence of mimetic isomorphism; (ii) the legitimization of Information Technology as a motivator for communicating the value generated; (iii) the importance attributed to operation and support metrics; (iv) the exchange of experience between peers overlaps with the search for academic sources or scientific research, characterizing normative isomorphism; and (v) the denial of the impacts of digital transformation on the way of measuring the value of information technology.
Index terms
IT Value; Metrics; Digital Transformation; Isomorphism