Credit unions are the cooperative not-for-profit branch of the banking industry. The goal of a credit union is generally not maximizing shareholders’ wealth as in the standard theory of the firm, but rather maximizing its members’ benefits. The services that credit unions can offer members are limited by federal charter, so credit unions can be easily compared to each other with the vast majority of these services being variations on deposit and loan instruments. In addition, all US credit unions are required by law to report financial results, management actions, and the use of information technology. They are information intensive and are highly dependent on information technology. Their primary operational task is to track the flow and storage of (primarily digital) money to and from its members. With a relatively low level of complexity, highly substitutable business processes, and a high degree of visibility in their usage of IT, credit unions are excellent organizations to examine the of value of information technology.