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Information Security As Part Of The Overall Corporate Governance – It Governance

Author

Listed:
  • Mihaela Ungureanu

    (Alexandru Ioan Cuza University of Iasi, Romania)

Abstract

A corporate governance system is not based solely on enforcement actions and incentives in order to obtain performance. In the context of a modern business environment, it must initiate and support research and development, contribute to social stability by harnessing human and cultural capital. Corporate governance plays a key role in improving the efficiency of the capital market through its impact on their operations and financial reporting integrity. IT governance has become a necessity due to the increased dependence, which is sometimes critical, against the company’s IT resources and due to the IT risks growth and diversification that management must settle, now operating in a heavily computerized environment. The changes in the informational environment and the expansion of new information technologies in organizations determine more complex and heterogeneous IT infrastructures. An essential issue is represented by the quality and performance of the existing system within an organization.

Suggested Citation

  • Mihaela Ungureanu, 2013. "Information Security As Part Of The Overall Corporate Governance – It Governance," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 5(2), pages 300-310.
    • Handle: RePEc:jes:wpaper:y:2013:v:5:i:2:p:300-310
    as

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    File URL: http://ceswp.uaic.ro/articles/CESWP2013_V2_UNG.pdf
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    References listed on IDEAS

    as
    1. Chaney, Paul K. & Faccio, Mara & Parsley, David, 2011. "The quality of accounting information in politically connected firms," Journal of Accounting and Economics, Elsevier, vol. 51(1), pages 58-76.
    2. repec:dau:papers:123456789/7306 is not listed on IDEAS
    3. Armstrong, Christopher S. & Guay, Wayne R. & Weber, Joseph P., 2010. "The role of information and financial reporting in corporate governance and debt contracting," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 179-234, December.
    4. Ginglinger, Edith & Megginson, William & Waxin, Timothée, 2011. "Employee ownership, board representation, and corporate financial policies," Journal of Corporate Finance, Elsevier, vol. 17(4), pages 868-887, September.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    information security; corporate governance; IT governance Romania;
    All these keywords.

    JEL classification:

    • D82 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Asymmetric and Private Information; Mechanism Design
    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
    • L86 - Industrial Organization - - Industry Studies: Services - - - Information and Internet Services; Computer Software

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