8. Conclusion

We have already highlighted the complexity of analyzing the profitability of an information system. This raises the question of whether the criterion of profitability should not be weighed against the overall intangible benefits (and intangible costs, which we are trying to contain) provided by an information system. In an article published on the http://www.bfinance.com website, Ray Trotta, co-founder of the American company iValue, explains that: "Two complex disciplines, finance and technology, must continually work together." The article concludes by explaining that "for him, in this case, the focus on return on investment would give way to a more continuous process of assessing value creation... and could perhaps save more than one company a lot of wasted effort."