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

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  • Wilkin, Carla L.
  • Couchman, Paul K.
  • Sohal, Amrik
  • Zutshi, Ambika

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.

Suggested Citation

  • Wilkin, Carla L. & Couchman, Paul K. & Sohal, Amrik & Zutshi, Ambika, 2016. "Exploring differences between smaller and large organizations' corporate governance of information technology," International Journal of Accounting Information Systems, Elsevier, vol. 22(C), pages 6-25.
    • Handle: RePEc:eee:ijoais:v:22:y:2016:i:c:p:6-25
    DOI: 10.1016/j.accinf.2016.07.002
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    Cited by:

    1. Adilson Carlos Yoshikuni & Rajeev Dwivedi & Ronaldo Gomes Dultra-de-Lima & Claudio Parisi & José Carlos Tiomatsu Oyadomari, 2023. "Role of Emerging Technologies in Accounting Information Systems for Achieving Strategic Flexibility through Decision-Making Performance: An Exploratory Study Based on North American and South American," Global Journal of Flexible Systems Management, Springer;Global Institute of Flexible Systems Management, vol. 24(2), pages 199-218, June.
    2. Raymond, Louis & Bergeron, François & Croteau, Anne-Marie & Uwizeyemungu, Sylvestre, 2019. "Determinants and outcomes of IT governance in manufacturing SMEs: A strategic IT management perspective," International Journal of Accounting Information Systems, Elsevier, vol. 35(C).
    3. Adrian-Cosmin Caraiman, 2020. "Internal Control in Corporate Governance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 606-611, December.
    4. Indah Fajarini Sri Wahyuningrum & Amin Chegenizadeh & Natasya Ghinna Humaira & Mochamad Arief Budihardjo & Hamid Nikraz, 2023. "Corporate Governance Research in Asian Countries: A Bibliometric and Content Analysis (2001–2021)," Sustainability, MDPI, vol. 15(8), pages 1-20, April.
    5. Shaojun Yan & Yiyang Xi & Zhaoxiang Wu, 2024. "Enterprise Digital Transformation and Compliance in Cross-Regional Development: A Dynamic Capabilities Perspective," Sustainability, MDPI, vol. 16(2), pages 1-50, January.
    6. Habib Saragih, Arfah & Ali, Syaiful & Suwardi, Eko & Utomo, Hargo, 2024. "Finding the missing pieces to an optimal corporate tax savings: Information technology governance and internal information quality," International Journal of Accounting Information Systems, Elsevier, vol. 52(C).
    7. Obey Dzomonda, 2022. "Environmental Sustainability Commitment and Access to Finance by Small and Medium Enterprises: The Role of Financial Performance and Corporate Governance," Sustainability, MDPI, vol. 14(14), pages 1-20, July.
    8. Faozi A. Almaqtari, 2024. "The Role of IT Governance in the Integration of AI in Accounting and Auditing Operations," Economies, MDPI, vol. 12(8), pages 1-24, August.

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