Antecedents of IT Governance Effectiveness: An Empirical Examination in Brazilian Firms

Lunardi, Guilherme Lerch; Maçada, Antônio Carlos Gastaud; Becker, João Luiz; Grembergen, Wim Van

doi:10.2308/isys-51626

Cited by 45 publications

(62 citation statements)

References 44 publications

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“…Effective ITG mechanisms may enhance the administration of IT-related activities by assuring technology is in line with business objectives, IT being managed effectively and IT outcomes being monitored effectively (Lunardi et al 2017). Senior management support is important in creating a supportive climate and allocating sufficient resources for the successful utilisation of technologies (Wang et al 2010;Low et al 2011) and being significant drivers in making decisions on technology adoption in audit organisations (Mahzan and Lymer 2014;Ahmi and Kent 2013).…”

Section: Hypothesis Development and Research Modelmentioning

confidence: 99%

Information Technology Governance on Audit Technology Performance among Malaysian Public Sector Auditors

Veerankutty¹,

Ramayah

Ali

2018

Social Sciences

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Abstract:The concept of Industry 4.0 has considerably altered the way organisations operate and has impacted every aspect of life. Furthermore, the fast-growing trend of information technology (IT) transformation in organisations and huge IT investment by Malaysian government have triggered the significance of IT risk and its related controls. Besides, technology-enabled auditing and IT-oriented audit procedures have become crucial when performing audit tasks in an electronic environment. Although many initiatives are being implemented to improve technology usage, audit technology use among auditors is still low and auditors are not attaining sufficient progress in the use of technology. This implies the current strategies and policies may not effectively support technology implementation. In the same vein, the under-utilisation of technologies was reported due to inadequate governance. Thus, this study intends to investigate the impact of IT governance on audit technology performance. IT governance is a mechanism to stimulate anticipated behavior in the use of technology among the employees of an organisation. Surveys using closed-ended questionnaires were distributed to approximately 309 Malaysia public sector auditors. The results show that IT governance mechanisms such as IT strategy and management support significantly influence the audit technology performance. IT governance does play a significant role in assuring the successful utilisation of audit technology.

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Section: Hypothesis Development and Research Modelmentioning

confidence: 99%

Information Technology Governance on Audit Technology Performance among Malaysian Public Sector Auditors

Veerankutty¹,

Ramayah

Ali

2018

Social Sciences

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“…In Table 4-6, we present the ITG mechanisms and their origin. Several authors, such as I. S. Bianchi and Sousa, 2016; I. Bianchi, Sousa, and Hillegersberg, 2017; Lunar-di, Gastaud Macada, Becker, and Van Grembergen, 2017;Lunardi, Maçada, and Becker, 2014;Rafael, Pereira, and da Silva, 2016;Rusu and Gianluigi, 2017;Wiedenhoft and Luciano, 2017;Winkler, 2013, has confirmed the use of ITG mechanisms in its recent works.…”

Section: It Governance Mechanismsmentioning

confidence: 90%

“…It is clear that ITG already developed into a discipline of its own rights (Simonsson & Ekstedt, 2006). Moreover, ITG cannot exist in isolation but must be a subset of CG (Craig, 2005;Kooper et al, 2011;Lunardi, Becker, & Gastaud Maçada, 2009;Simonsson & Johnson, 2006;Webb et al, 2006) and is meaningful only in this context (Dahlberg & Kivijärvi, 2006;IT Governance Institute, 2007;Peterson, 2004b).…”

Section: (De Haes and Van Grembergen 2015)mentioning

confidence: 99%

“…ITG implementation is influenced by external and internal factors (Xue, Liang, & Boulton, 2008). Although some authors have stated that effective ITG is crucial for any organization to achieve its corporate goals, little empirical research is available supporting the assumptions regarding the factors that determine the effectiveness of ITG (Lunardi, Gastaud Macada, Becker, & Van Grembergen, 2017).…”

Section: It Governance Contingency Factorsmentioning

confidence: 99%

“…(Bharadwaj, El Sawy, Pavlou, & Venkatraman, 2013;Kappelman et al, 2016;Lunardi et al, 2017;Melville, Kraemer, & Gurbaxani, 2004;Rusu & Gianluigi, 2017;Turel et al, 2017;Van Grembergen & De Haes, 2016) ITG as well as corporate governance are not fully defined, which makes it difficult to further develop, implement and use them in practice. (Ahmad & Omar, 2016;Lunardi et al, 2017;Othman, 2016;Van Grembergen & De Haes, 2016;Webb et al, 2006) Although ITG has evolved into its own discipline, it cannot function independently. ITG is a part of corporate governance and, in further research, has to be researched in the context of corporate governance at all enterprise's levels.…”

Section: Generalmentioning

confidence: 99%

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IT Governance Mechanisms and Contingency Factors: Towards an Adaptive IT Governance Model

Levstek¹,

Hovelja

Pucihar

2018

Organizacija

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Background and Purpose:In this paper, we aim to propose a guideline for further research towards development of an adaptive strategic IT governance (ITG) model for small and medium-sized enterprises (SMEs). The use of IT has the potential to be the major driver for success, as well it provides an opportunity to achieve competitive advantage and support digital transformation. In order to achieve IT benefits, enterprises need an effective and successful ITG model, which follows and adapts to business needs. Available ITG models are too generic and do not differentiate for enterprises of different industry, size, maturity etc. Methodology: In order to review existing ITG mechanisms, their definitions and identify contingency factors, we performed an extensive literature review (LR). For the initial set of databases, we used the list of journals, which are indexed in the Journal Citation Reports. We also used Web of Science to identify articles with the highest number of citations. Results: This paper provides the most important definitions of ITG and proposes its comprehensive definition. Next to this, we introduce ITG mechanisms, which are crucial for the effective implementation and use of ITG. Lastly, we identify contingency factors that influence ITG implementation and its use. Conclusion: Despite extensive research in ITG area, considerable work is still needed to improve understanding of ITG, its definition and mechanisms. Multiple efforts to develop methods for governing IT failed to achieve any significant adoption rate of ITG mechanisms. To enable ITG to become an integral part of Corporate Governance, further research needs to focus on the development of an adaptive strategic ITG model. In this paper, we propose a next step for more practical method for ITG implementation and its use.

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A configurational analysis of IT governance: A study of the financial services sector in Ghana

Asmah

Kyobe

2022

E J Info Sys Dev Countries

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This study seeks to answer the question, what is the right configuration of IT Governance mechanisms that will improve performance? Although few studies have addressed how governance mechanisms improve performance, these studies have adopted a linear approach in assessing the relationships among governance mechanisms. The nature of the linear relationships has not answered the lingering question making this study crucial. The study follows the configurational theories that for IT governance to improve performance, all the governance mechanisms much be implemented coherently. We used Cluster analysis to assess the nature of the configuration in the Ghanaian Financial Services Sector using 7 companies. Our findings confirm our theory that to improve performance, IT Governance mechanisms must be implemented coherently. However, in a fast-changing environment, there is the need to increase focus on technological mechanisms to provide timely information for decision making, collaboration and reduce information asymmetry. As a contribution to practice, this study recommends that policy makers in the financial space should emphasize the need for adequate IT Governance implementations with the right configuration. Companies in the pension and savings and loan sectors should be encouraged to adopt more technological mechanisms.

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Antecedents of IT Governance Effectiveness: An Empirical Examination in Brazilian Firms

Cited by 45 publications

References 44 publications

Information Technology Governance on Audit Technology Performance among Malaysian Public Sector Auditors

Information Technology Governance on Audit Technology Performance among Malaysian Public Sector Auditors

IT Governance Mechanisms and Contingency Factors: Towards an Adaptive IT Governance Model

A configurational analysis of IT governance: A study of the financial services sector in Ghana

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