A Proposed Model to Accounting for Information Technology Costs According to the Requirements of the Information Technology Service Management (ITSM) Framework
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Abstract
The current research discusses the relationship between the information technology services management (ITSM) framework and the models used in accounting for the costs of information technology services. Through reviewing, the impact of service orientation within the framework of information technology services management (ITSM) on traditional cost models and the weakness of these models to meet the requirements of service orientation due to the different flow of resources required to provide services. The research assumes that the service orientation within the framework of information technology services management leads to a change in the method of accounting for costs of information technology and provide detailed information about the services costs. To apply the model, computer lab services were chosen as a research sample in one of the Iraqi private universities, and the costs of these services were measured according to the proposed model.
The results of the application showed that the service orientation in the proposed cost model led to manage of all factors affecting the determination of service cost (including the intensity of use) and the improvement of the outputs of the proposed accounting model. The research recommends, reconsidering the current models for providing information technology services while adopting the concept of service orientation in Iraqi educational organizations and benefiting from the proposed model in measuring the costs of information technology services.
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