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between processes, by using several mathematical
methodologies such as the Pearson's correlation
coefficient, or by associating the Pearson's cor-
relation coefficient with the rank order coefficient
(Rodger, Jason, 1999).
Another topic that needs further research is
when a major operational change takes place in
the IT function, for instance, when the IT depart-
ment adopts a charge-back methodology for the
incident management process, meaning that the
IT department charges a certain amount of money
per incident according to the incident's complexity
and urgency. This change implies that a new KPI
has to be created and quantified, but there is no
way to compare the as-is with the to-be situation
because the KPI is not considered in the benefits
quantification before the charge-back adoption
takes place. So, it is necessary to further study
how these changes, whatever their range is, impact
the value of ITIL implementations and, specially,
what is the best way to compare the as-is with the
to-be situation.
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