Information Technology Reference
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5 Conclusions and Further Research
It has been shown in this paper that it is still unclear how appropriate financial evalua-
tion methods used in practice are to fully capture proposed SOA benefits and that a
gap between science and practice is still undeniable. Based on the results presented
we will concentrate our future research on (1) financial performance measures capa-
ble of evaluating all aspects that arise from SOA-related investments and (2) how to
estimate payoffs from previous or future SOA investments. We are currently working
on a real-options approach allowing to measure for risk and staged investments in a
SOA context, which has been ignored in the past [11] and recommend to further in-
vestigate on this topic.
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