Gartner Research

CIOs Must Master Four Views of Spend to Manage IT Finances

Published: 23 April 2019

ID: G00382040

Analyst(s): Jim McGittigan , Robert Naegle


To effectively manage IT finances and communicate the value, CIOs and their IT leaders must master four specific views of IT finance. These four views are critical to elevating the strategic business impact of IT investments.

Table Of Contents
  • Key Challenges



  • Build and Maintain Four Views of IT Finance for Effective Financial Transparency
    • Asset-Based (General Ledger) View
    • Technology View
    • Business Services View
    • Investment View

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