Net Benefits
The new net benefits construct immediately raises three issues that must be addressed: What qualifies as a “benefit”? for whom? and at what level of analysis? The original formulation of the DeLone & McLean model used the term “impact.” Seddon used “consequences” and “net benefits” in his charac- terization of outcomes [38]. We have come to prefer “net benefits” because theoriginal term, “impacts,” may be positive or negative, thus possibly leading to confusion as to whether the results are good or bad. In addition, the inclu- sion of “net” in “net benefits” is important, because no outcome is wholly positive and without any negative consequences. Thus, “net benefits” is prob- ably the most accurate descriptor of the final success variable.
The second issue of concern is benefits for whom—the designer, the spon- sor, the user, or others? Different actors or players may have different views of what constitutes a benefit. Thus, it is impossible to define net benefits without first defining the context or frame of reference. The fact that the DeLone & McLean model does not define the context is a matter of detail, not of over- sight. The focus of any proposed study must be defined. The model may be useful to both Microsoft and the user community, but each may have a very different definition of what constitutes net benefits—and thus IS success— from its own perspective.
Finally, the level of analysis must be addressed. Are the benefits to be measured from the individual’s perspective, the employer ’s, or that of the industry or of the nation? The challenge for the researcher is to clearly and carefully define the stakeholders and the context in which net benefits are to be measured.