Call to Theorize Digital Information Technology Due Diligence: Analysis of Research Gaps for the Subject of Information Technology Due Diligence in Mergers and Acquisitions
Call to Theorize Digital Information Technology Due Diligence: Analysis of Research Gaps for the Subject of Information Technology Due Diligence in Mergers and Acquisitions

Author(s): Dirk Stein, Alexander Zureck, Tina Jäger
Subject(s): Business Economy / Management, ICT Information and Communications Technologies
Published by: Masarykova univerzita nakladatelství
Keywords: information technology; due diligence; Merger & Acquisition; corporate valuation; risk management; digital due diligence;
Summary/Abstract: The role of information technology in mergers and acquisitions has gained increased importance in recent times due to digitalization. Beside its importance for value creating processes within an organization, information technology can be more and more regarded as a core asset, for which sound valuation is necessary in order to determine any risks and support of assessing a adequate acquisition price for information or digital technology in merger and acquisition transactions. This paper identifies five dimensions of a due diligence for information technology. These dimensions for assessment for the research gap are the technological scope setting and the respective planning and execution process for a information technology due diligence, the dimension of the interrelation to other due diligence audit fields as well as the assessment of previous research approaches in the information technology due diligence audit field and the potential impact of digitalization on planning and execution of information technology due diligence. The before mentioned five dimensions represents the research analysis grid of this article and elaborates issues in this regards the current state of research on the topic as the main result of this article.

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