| 總結: | Purpose – This paper aims to present electronic procurement benefits identified in four case companies from the information technology (IT), hi-tech sector. Design/methodology/approach – Multi-case study design was applied. The benefits reported in the companies were analysed and classified according to taxonomies from the information systems discipline. Finally, a new benefits classification was proposed. The framework was developed based on information systems literature. Findings – The research confirmed difficulties with benefits evaluation, as, apart from operational benefits, non-financial, intangible benefits at strategic level were also identified. Traditional evaluation methods are unable to capture all benefits categories, especially at strategic level. New taxonomy was created, which allows evaluation of the complex e-procurement impact. In the proposed taxonomy, e-procurement benefits are classified according to their level (operational, tactical, strategic), area of impact, applying scorecard dimensions (customer, process, financial, learning and growth). In addition the benefits characteristic is captured (tangible, intangible, financial and non-financial). Research limitations/implications – Research is based on four case studies only. Findings are specific to case companies and the environment in which they operate. The framework should be tested further in different contexts. Practical implications – The new taxonomy allows evaluation of the complex e-procurement impact, demonstrating that benefits achieved do not concern merely the financial impact. The framework can be applied to preparing new systems implementation as well as to evaluating existing systems. Originality/value – The paper applies information systems frameworks to the electronic procurement field, which allows one to look at e-procurement systems considering its complex impact. The framework can also be used to evaluate different systems, not simply e-procurement.
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