TY - JOUR ID - 10558 TI - Evaluating the value of e-services (information technology) in Public institutions (Case Study of Tehran Municipality) JO - Industrial Management Studies JA - JIMS LA - en SN - 2251-8029 AU - Khatami Firoozabadi, Mohammad Ali AU - Abbasiazar, Abbas AU - Taqva, Mohammad Reza AU - feizi, kamran AD - Associate Professor, Allameh Tabataba’i University, Tehran, Iran AD - PhD Student, Allameh Tabataba’i University, Tehran, Iran AD - Associate Professor, Allameh Tabataba’i University, Tehran, Iran AD - Professor at Allameh Tabataba’i University, Tehran, Iran Y1 - 2019 PY - 2019 VL - 17 IS - 55 SP - 1 EP - 33 KW - Electronic Services KW - Valuation KW - Pricing KW - Evaluation KW - Nonprofit Organizations DO - 10.22054/jims.2019.24225.1833 N2 - AbstractIn this paper, a model for evaluating electronic services in nonprofit institutions is presented. The idea of this model was due to a vacuum of research in this field. Regarding this issue, independent variables have been extracted from the perspective of members of the research community for the evaluation of electronic services based on inductive method and fundamental conceptualization theory. These variables include governance issues, tools, and customers.Indicators for measuring two variables of government and a measurable tool refer to financial systems and based on cost accounting methodology. However, it was not possible to determine the amount (rials) of the customer variable in this way. Therefore, a process was developed using existing theoretical foundations, including the relative estimation method for accounting, the Delon and McLean evaluation model, and the value engineering and how these two variables influence the management and tools. Then, in order to test the model and development process, the municipality of Tehran decided to evaluate the electronic license of the traffic plan. The result of determining the value of electronic services allows the use of this model in real terms UR - https://jims.atu.ac.ir/article_10558.html L1 - https://jims.atu.ac.ir/article_10558_a0e6ecac0fd83b48464556b7ad36bfb2.pdf ER -