How to Manage Value Creation, Value Delivery, and Value Capture in Software Development Projects: Lessons from an ERP Software Company

Abstract

This research aims to investigate the process of value creation, value delivery, and value capture in project-based companies. Most previous research focused on companies that operate regularly and offer manufactured products or services. This research used companies in the field of information technology that developed software to explain how value creation, value delivery, and value capture occurred. A case study with qualitative research was applied to analyze between cases. Empirical findings showed that companies carry out six activities to ensure that value creation, value delivery, and value capture can be realized in the software development process. The six activities were iterative and not a rigid sequence. This research was limited to the software industry, and further research can test the results of this study by using a survey to increase the generalizability theory developed in this study.

Citation

Callista, G.C., Priyono, A. and Anggetha, D.A. (2024), "How to Manage Value Creation, Value Delivery, and Value Capture in Software Development Projects: Lessons from an ERP Software Company", Hamdan, A., Alareeni, B. and Khamis, R. (Ed.) Digital Technology and Changing Roles in Managerial and Financial Accounting: Theoretical Knowledge and Practical Application (Studies in Managerial and Financial Accounting, Vol. 36), Emerald Publishing Limited, Leeds, pp. 247-256. https://doi.org/10.1108/S1479-351220240000036023