Exploring differences between smaller and large organizations' corporate governance of information technology

Wilkin, Carla L., Couchman, Paul K., Sohal, Amrik and Zutshi, Ambika 2016, Exploring differences between smaller and large organizations' corporate governance of information technology, International journal of accounting information systems, vol. 22, pp. 6-25, doi: 10.1016/j.accinf.2016.07.002.

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Title Exploring differences between smaller and large organizations' corporate governance of information technology
Author(s) Wilkin, Carla L.
Couchman, Paul K.
Sohal, Amrik
Zutshi, AmbikaORCID iD for Zutshi, Ambika orcid.org/0000-0002-0982-5303
Journal name International journal of accounting information systems
Volume number 22
Start page 6
End page 25
Total pages 20
Publisher Elsevier
Place of publication Amsterdam, The Netherlands
Publication date 2016-09
ISSN 1467-0895
Keyword(s) corporate governance of information technology (CGIT)
IT value
resource-based theory (RBV)
risk management
Social Sciences
Business, Finance
Business & Economics
Summary 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.
Language eng
DOI 10.1016/j.accinf.2016.07.002
Field of Research 080609 Information Systems Management
150301 Business Information Management (incl Records, Knowledge and Information Management, and Intelligence)
1501 Accounting, Auditing And Accountability
0806 Information Systems
Socio Economic Objective 970115 Expanding Knowledge in Commerce
HERDC Research category C1 Refereed article in a scholarly journal
ERA Research output type C Journal article
Copyright notice ©2016, Elsevier
Persistent URL http://hdl.handle.net/10536/DRO/DU:30088608

Document type: Journal Article
Collections: Faculty of Business and Law
Department of Management
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