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<p>The role of Information Technology (IT) departments in utility companies has fundamentally changed over the past two decades: from a&#xa0;supporting cross-cutting function to a&#xa0;strategic partner for transformation, innovation, and competitiveness. At the same time, the systematic governance of IT investments has become more complex. Traditional metrics, especially the IT expenditure ratio and the project investment share, are no longer sufficient, when considered in isolation, to adequately assess the balancing act between efficiency and transformation.</p><p>Against this background, this article develops a&#xa0;new analytical tool for managing IT: the IT Transformation Matrix (ITTM). This matrix integrates both dimensions and thus enables a&#xa0;holistic assessment. Using a&#xa0;case study from the European utilities industry, it is shown how the ITTM enables a&#xa0;more precise assessment of the current state and can be embedded in a&#xa0;utility’s IT strategy as an early warning system, a&#xa0;communication tool, and a&#xa0;management metric. In doing so, the article provides both theoretical and practical insights.</p>

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IT-Transformationsmatrix: Ein integriertes Steuerungsinstrument für Effizienz und Transformation in der Versorgungswirtschaft

  • 期刊论文

  • 发表日期：

    2026年5月27日

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  • Alex Pajk,
  • Ronald Poppe

摘要

The role of Information Technology (IT) departments in utility companies has fundamentally changed over the past two decades: from a supporting cross-cutting function to a strategic partner for transformation, innovation, and competitiveness. At the same time, the systematic governance of IT investments has become more complex. Traditional metrics, especially the IT expenditure ratio and the project investment share, are no longer sufficient, when considered in isolation, to adequately assess the balancing act between efficiency and transformation.

Against this background, this article develops a new analytical tool for managing IT: the IT Transformation Matrix (ITTM). This matrix integrates both dimensions and thus enables a holistic assessment. Using a case study from the European utilities industry, it is shown how the ITTM enables a more precise assessment of the current state and can be embedded in a utility’s IT strategy as an early warning system, a communication tool, and a management metric. In doing so, the article provides both theoretical and practical insights.