Without a doubt, IT delivers value to organizations. IT generates
value by utilizing computing power in the work place, in there time saving,
cost deduction, and decision-support function can be achieved is a
vivid indication of IT value realization. Whereas applying value analysis
into IT practice, Smith and McKeen [25] constituted three components
of developing an IT value in business processes, including identification,
conversion, and realization. Identification component implies that those
potential opportunities for adding value should be identified at the beginning
of the process. Conversion component is the step to show that
those opportunities must be converted into effective applications of
technology for the process. Realization component is the final step
that states applications must be realized by organizations for generating
IT value [25].