Auditing Technology Development Projects
2007
AbstractChief Technology Officers need guidance when they allocate resources to different technology programs. The starting point for making the right choice is to audit all the technology projects. A distinction has to be made between controllable criteria and non-controllable criteria. Controllable criteria refer to the accumulated competencies and assets that depend on a firm's behaviour and decisions. Uncontrollable criteria refer to the intrinsic potential, the appeal or attractiveness, of one given technology that does not depend on the firm's action. A list of 32 criteria for auditing "technological competitiveness" and "technological attractiveness" is discussed and accompanied with appropriate measurement.
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