EVALUATION OF THE INFORMATION SYSTEMS EFFICIENCY IN THE CONTEXT OF THE TWIN TRANSITION
Abstract
Changing priorities to sustainable development goals is an extremely important issue today. This approach should be taken into account not only when forming strategic guidelines for the economic development, but also for firm’s strategies. The purpose of the study is to identify the features of evaluating the effectiveness of the company's management information systems in the context of the implementation of the concept of twin transition. Concepts of sustainable development, digital economy and twin transition became the theoretical basis of the research; analysis and synthesis are the main research methods. The concept of a twin transition is substantiated both in scientific research and in practical recommendations, in particular, at the EU level. Its main idea - supplementing the possibilities of sustainable development with the possibilities of the digital economy - requires the adaptation of many existing methods of digitalization evaluating and the addition of criteria for the effectiveness of the implementation of planned measures. Such work is already being done at the national and regional levels, for example, supplementing the DESI calculation methodology. But the methodologies for evaluating the effectiveness of information systems at the firm level need to be refined. The main indicators used to evaluate the effectiveness of information systems are technical and economic parameters. The main groups are indicators of probability, financial, investment and qualitative analysis. At the same time, the latest research expands the existing categories, supplementing them with the level of readiness to accept innovations, ergonomic indicators. Based on the concept of a twin transition, a possible transformation of business processes in the direction of increasing environmental efficiency, it is necessary to take into account the direct and indirect influence of information systems on the environmental and social components. On the basis of such advanced assessments, it is possible to rethink the architecture of the company's information systems, digital transformation of business processes with a view to the formation of a more eco-friendly environment.
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