7. Conclusion

In Theoretical part of the present subject, the business case for an information system is highly complex, not least because of the discrepancies between certain costs and potential benefits. The proportion of intangibles is increasing in line with the growing complexity of the business processes supported by IS, and with the extension of needs relating to the decision-making approach.

The practical section we have just presented sets out the considerations involved in choosing to implement an information system. The companies consulted clearly express that their decisions were linked to qualitative imperatives in a competitive world that requires tools adapted to today's constraints of speed and agility. The need to adapt is crucial. The share of intangibles is therefore significant.

The profitability of information systems...