Those charged with implementing information technology often face the daunting task of assessing the total organizational costs of such initiatives. Our study posits evaluating such expenditures as IT transition costs - organizational resource expenditures stemming from a positive IT investment decision. A content analytic review of academic, IT-related articles yielded 57 cases germane to the construct. Data produced a meaningful and comprehensive taxonomy that distinguished IT transition costs by two dimensions: goal (prescriptive, evaluative, adaptive, corrective) and target (human, structure, process, technology). The significance of the taxonomy as a useful guide to both practitioners and future research is discussed.

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ISSN:1042-1319 Note: imported from RIT’s Digital Media Library running on DSpace to RIT Scholar Works in February 2014.

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Department, Program, or Center

Accounting (SCB)


RIT – Main Campus