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Exploring information technology governance and control of web site content: a comparative case study

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  • Sylvie Héroux
  • Anne Fortin

Abstract

Information technology (IT) governance is a key component of corporate governance. Effective IT governance can support web-based strategic initiatives such as the dissemination of information on corporate web sites. However, the IT governance literature does not provide insights about the role of IT governance in controlling this information. There is also a lack of research in the web-based reporting literature on the important issue of control of web site content. This comparative case study aims to explore the relationships between IT governance and the control of web site content. In doing so, IT governance structures, processes and relational capabilities, as well as web site content control, are first described for each of four cases. Then, profiles of relationships between IT governance and web site content control are identified and key attributes characterizing the profiles are outlined. Findings suggest that IT governance within firms is more developed than the control of web site content. Moreover, IT governance structures, processes and relational capabilities can be related to control of web site content processes. IT governance structures can also be related to control of web site content structures and relational capabilities. This study contributes to the governance, control and web-based reporting literatures as an exploratory step before building a theory of relationships between IT governance and web site content control. Further, the study has practical implications as it enhances the understanding of the role of Boards of Directors, senior executives and internal auditors in IT governance and the control of web site content. Copyright Springer Science+Business Media, LLC. 2013

Suggested Citation

  • Sylvie Héroux & Anne Fortin, 2013. "Exploring information technology governance and control of web site content: a comparative case study," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(3), pages 673-721, August.
    • Handle: RePEc:kap:jmgtgv:v:17:y:2013:i:3:p:673-721
    DOI: 10.1007/s10997-011-9200-7
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    References listed on IDEAS

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