Abstract

Evaluation is an aspect of the IT implementation process which permits us to justify the investment to be carried out, to choose between different alternatives, to serve as an instrument of control over the implementation process, over its costs and benefits and, in short, over the success of the project. Moreover, the evaluation constitutes an aspect that, in economic crisis situations and in the context of SMEs, acquires, if one might say so, more importance. Therefore, in this work we intend to find out how Andalusian SMEs carry out their IT investment process, which will permit us to contribute empirical evidence of the evaluation practices of IT projects in this type of enterprise.

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