2. IS investment: strategic or financially profitable

"The financial analysis of information systems raises a large number of well-known problems [...]. Financial models fail to show the risks and uncertainties that arise from their own assessments of costs and benefits. This is not a synchronized movement – costs tend to be direct and intangible, while benefits generally arrive with a delay and are often intangible [...]. Intangible benefits are difficult to quantify. These factors are completely overturning financial models." These words from Jane and Kenneth Laudon ...