What are the limitations of cost benefit analysis for Information Technology decisions?

Cost-benefit analysis (CBA) for Information Technology decisions often faces limitations, including the challenge of quantifying intangible benefits such as improved employee satisfaction or customer experience. Additionally, CBA typically relies on estimated costs and benefits that may not accurately reflect future uncertainties or rapidly changing technologies. It can also overlook long-term strategic value and the potential for innovation, leading to decisions that prioritize short-term gains over sustainable growth. Finally, CBA may not adequately account for the complexities of interdependencies within IT systems and their broader organizational impacts.