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The purpose of this paper is to explore practical methods for benefits realisation, with the intention of investigating if they are variance of a theme or rather can be classified as different approaches.

Based on a document study of Norwegian methods‐in‐use, this study uses an analytical comparison following an assimilation‐accommodation procedure to categorize the chosen methods as instances of approaches to benefits realisation.

This study documents the emergence of several methods from practice in the last half decade. This analysis suggests the existence of three distinct approaches to benefits realisation and defines these according to their central features.

This is a document study that could have been enhanced by empirical data on first‐hand experiences from the use of these methods. The findings of this study document a critical investigation of methods for benefits realisation, providing an enhanced base framework of three approaches for future research to build on.

This study provides fresh perspectives on benefits realisation by suggesting that existing methods differ to an extent that the authors argue they belong to different approaches that are likely to cause quite different results in practical use. This has important implications for both research and practice, as research should analyse benefits realisation efforts according to approach, and practice needs to carefully consider their choice of method based on their actual needs. Further, the paper employs an established analytical framework for a novel definition of approaches to the field of benefits realisation in the public sector.

The purpose of this paper is to increase our understanding of the requirements for public sector organizations to implement benefits realization practices. The research compares benefits realization practices as suggested by the literature with actual practice with the goal of identifying both insufficiencies in the current literature and challenges in practice that must be overcome to improve the current situation.

The case study approach is used to study benefits realization across national and local government organizations.

Five major challenges that are not dealt with by existing literature were identified: benefits realization requires not just organizational capabilities, but also inter-organizational capabilities; coordination of benefits realization across organizational units, local and central government and across internal organizational levels is both essential and very challenging; managing benefits realization includes much more than integrating benefits realization practices in IT projects; different benefits realization practices are needed at central government level, local management level and case worker level; and different uses of technology require different levels of benefits realization capabilities and different practices. The case also illustrates that under certain conditions, organization can actually realize significant improvements with limited benefits realization capabilities: When IT is used not to change but to fully automate processes, the reliance on formal benefits realization practices is decreased.

The findings are based on a single case.

There is only little empirical research studying benefits realization in a public sector context. Furthermore, the research studies benefits realization from an organizational process perspective, and not from the perspective of IT projects.

The purpose of this paper is to promote academic discourse around the understanding of the concept of value of eGovernment and how a diverse set of benefits or values can be realized from eGovernment efforts.

The paper is designed as a viewpoint paper with emphasis on grounding a set of arguments on current practice and relevant scholarly papers.

Although not based on a formal, structured review, the paper proposes that the concept of value in relation to eGovernment is insufficiently discussed and defined in the eGovernment literature. Based on the high failure rates of eGovernment efforts, it further proposes that structured approaches to benefits realization, in combination with increased focus on (public) value, can be fruitful avenues for future research. The complexity of the context and the research challenges makes interdisciplinary research teams a necessity.

If addressed, the research propositions can lead to an increased understanding of the complexity of the concept of value related to eGovernment. Further, the propositions promote research that can lead to more pertinent documentation of the actual value of various eGovernment efforts as well as research of good practice on how government organizations can increase their opportunities to maximize value from their eGovernment spendings.

This paper reports on an action research study based optimization project related to healthcare IT implemented on the Faroe Islands. The aims were to study what constitutes value in the public healthcare setting by applying and activating existing resources in the organization, hence answering the overall research question: How can a resource-based view (RBV) improve benefits management (BM) practices?

By applying a RBV to findings from an action research study of an optimization project of an integrated health information system (HIS), a framework of capabilities needed in a public HIS setting to create value was developed.

The theoretical contribution is a framework explaining how BM practices and, hence, value can be interrelated in a public healthcare IT system.

The study shows the need for academic IT professionals to structure and facilitate value generation, especially in the form of creating an innovative and learning environment in the form of an action research based project.

This study suggests which actors should be motivated and developed in order to ensure value in healthcare IT projects. Having value creation in mind, the model could have potentially broad applicability in a variety of healthcare IT settings.

The findings leads to better usage of public healthcare resources.

The present research studies real problems in a real setting, thus providing distinct ideas on how to improve public value creation by direct engagement of researchers.

Algorithm bias refers to repetitive computer program errors that give some users more weight than others. The aim of this article is to provide a deeper insight of algorithm bias in AI-enabled ERP software customization. Although algorithmic bias in machine learning models has uneven, unfair and unjust impacts, research on it is mostly anecdotal and scattered.

As guided by the previous research (Akter et al., 2022), this study presents the possible design bias (model, data and method) one may experience with enterprise resource planning (ERP) software customization algorithm. This study then presents the artificial intelligence (AI) version of ERP customization algorithm using k-nearest neighbours algorithm.

This study illustrates the possible bias when the prioritized requirements customization estimation (PRCE) algorithm available in the ERP literature is executed without any AI. Then, the authors present their newly developed AI version of the PRCE algorithm that uses ML techniques. The authors then discuss its adjoining algorithmic bias with an illustration. Further, the authors also draw a roadmap for managing algorithmic bias during ERP customization in practice.

To the best of the authors’ knowledge, no prior research has attempted to understand the algorithmic bias that occurs during the execution of the ERP customization algorithm (with or without AI).

This paper considers the problems of evaluating the benefits of an investment in information technology and systems against a background of institutional change. It is based on a case study in the National Health Service and follows the progress of a project to introduce benefits realisation in NHS Trusts. The case illustrates the importance of personal, hands‐on attention to benefits management and calls attention to the different contingencies faced by managers in attempting to introduce evaluation or benefits realisation schemes. It concludes that, where managers face “certain” contingencies, formative evaluation will be beneficial, but where the contingencies are uncertain, structural changes in the organisation may be more effective in achieving benefits. The paper ends with a plea for evaluation activities to be re‐integrated into their organisational context.

While digital transformation holds immense promise, organizations often fail to realize its benefits. This study aims to address how policies for digital transformation benefits realization are translated into practice.

The authors apply a qualitative, comparative case study of two large, public-sector health care organizations in Sweden. Through document and interview data, the authors analyze the process of translation.

The study finds that practice variation is primarily caused by two types of decoupling: policy-practice and means-ends. Contrary to previous studies, coercion in policy compliance is not found to decrease practice variation.

The limitations primarily stem from the empirical selection of two large public health-care organizations in Sweden, affecting the study’s generalizability. Reducing practice variation is more effectively achieved through goal alignment than coercion, leading to implications for the design of governance and control.

Policymakers should, instead of focusing on control-related compliance, work to align organizational objectives and policies to decrease practice variation for successful benefits realization.

The study contributes to better benefits realization of digital transformation initiatives in health care. As such, the authors contribute to a better functioning and more transformative health care in times of increased demand and decreased supply of health-care services.

The study challenges conventional wisdom by identifying that coercion is less effective than goal alignment in reducing practice variation, thereby enhancing the understanding of policy implementation dynamics in health-care settings.

The purpose of this paper is to develop a benefits realisation road‐map for ERP usage in the context of small and medium‐sized enterprises (SMEs).

Direct interviews were used to collect data from a random sample of 48 MBA students and 87 business managers (CIO/IT directors and CFO roles).

The ERP benefits road‐map suggests that a long‐term vision is required in order to obtain a successful realisation of the potential benefits that ERP could bring. Thus, this analysis suggests that ERP benefits realisation dimensions are interconnected, and that managers should perceive ERP benefits realisation as a continuum cycle along the ERP post‐implementation. Furthermore, new ERP updates and maintenance projects must take into account the results of ERP benefits realisation auditing to review ERP configuration, correct possible mistakes, and improve the efficiency of some expected ERP benefits.

Although the study focuses on the factors that influence ERP benefits realisation, it fails to differentiate between some factors that may influence the realisation of these benefits, such as size and type of company, ERP system implemented, and organisational context.

The results may help to improve the understanding of ERP success and satisfaction levels, both expected and perceived, from ERP stakeholders. The findings also suggest that auditing the realisation of ERP benefits is a crucial stage in ERP usage phase.

The paper contributes to the current literature in the benefits of ERP systems by defining a benefits realisation road‐map to achieve the ERP benefits identified in the literature.

Recent research has proposed the position of a project owner as the individual accountable for realizing target benefits. However, there is a lack of understanding in the literature of this role – in particular, the specific responsibilities of the project owner that can enhance benefits realization and operations performance. The paper aims to discuss this issue.

The paper identifies these responsibilities in practice through two studies – a qualitative study, which includes interviews with senior executives who fund projects, and an in-depth longitudinal case study, which describes a company that continuously realizes the benefits from its projects.

The results suggest that a project owner should have 22 key responsibilities across four project phases and that an operations manager is often the most suitable candidate to fulfill this role in operations improvement projects. When performing these project responsibilities effectively, operations managers enhance benefits realization and operations improvement. Finally, the paper proposes five hypotheses for future research.

Based on agency theory, the paper increases our knowledge of the role of the project owner in practice. This new knowledge can enhance the realization of target benefits from projects and ensure a smooth transition from the project to the operations environment.