Paper Info
Title
Exploring differences between smaller and large organizations' corporate governance of information technology.
Abstract
Corporate governance of information technology (CGIT) is targeted at maximizing IT investment to achieve business objectives and value. Yet there is little empirical evidence about organizations' attitudes to and use of CGIT to deliver such value, or the role of related policies, practices, frameworks and methodologies. This study explored the views of Chief Information Officers and executive managers of smaller and large, primarily Australian organizations, regarding governance of IT. Through a survey, we investigated their views regarding the perc eived relevance, influential drivers, challenges and perceived benefits from the use of CGIT. Regardless of organizational size, our findings demonstrate substantially the same benefits, influences and challenges. Further, besides the widely acknowledged importance of strategic alignment of business and IT, risk management was found to be significant both in influencing the decision to adopt CGIT and as a perceived key capability for delivering improved organizational performance and resource-based value. As such, the study contributes new knowledge related to delivering business value through governing IT.
Year
DOI
Venue
2016
10.1016/j.accinf.2016.07.002
International Journal of Accounting Information Systems
Keywords
Field
DocType
Corporate governance of information technology (CGIT),Resource-based theory (RBV),Risk management
Corporate governance,Strategic alignment,Corporate governance of information technology,Business value,Organizational performance,Empirical evidence,Computer science,Knowledge management,Risk management,Business economics
Journal
Volume
ISSN
Citations 
22
1467-0895
1
PageRank 
References 
Authors
0.37
0
4
Name
Order
Citations
PageRank
Carla L. Wilkin11229.04
Paul Couchman210.37
Amrik S. Sohal371.16
Ambika Zutshi473.70