Corporate Governance and IT Governance: Exploring the Board's Perspective

Jordan, Ernest; Musson, David

doi:10.2139/ssrn.787346

Cited by 19 publications

(15 citation statements)

References 20 publications

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“…Most of the current literature in information systems indicates that the evolution of IT governance is based primarily on the principles and guidelines of corporate governance (Heart, Maoz, & Pliskin, 2010;ITGI, 2003;Jordan & Musson, 2004;Korac-Kakabadse & Kakabadse, 2001;Mähring, 2006;Raghupathi, 2007;Weill & Ross, 2004). Larcker, Richardson, and Tuna (2007, p. 964) refer to "corporate governance as the set of mechanisms that influence the decisions made by managers when there is a separation of ownership and control."…”

Section: Corporate Governance and It Governancementioning

confidence: 99%

An Empirical Assessment of IT Governance Transparency: Evidence from Commercial Banking

Joshi

Bollen

Hassink

2013

Information Systems Management

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We have developed an IT governance disclosure framework to examine how firms communicate their IT governance activities. Using this framework for a sample of 200 commercial banking firms, our empirical assessment indicates that differences in the level of disclosure are systematically related to differences in institutional settings. We also find that firms with relatively good corporate governance practices consider IT performance measurement matters to be highly important when informing and communicating with shareholders.

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Section: Corporate Governance and It Governancementioning

confidence: 99%

An Empirical Assessment of IT Governance Transparency: Evidence from Commercial Banking

Joshi

Bollen

Hassink

2013

Information Systems Management

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“…Challenges facing applying the Balanced Scorecard: the most evident challenges facing the application of the Balanced Scorecard as seen by (Jordan, E. & Musson, 2004) are, Firstly: management and employees' Lack of commitment in the process of applying the Balanced Scorecard. Secondly, no commitment in applying the short-term operational plans and annual budgets by the right time, thirdly, the limitations imposed on the information system meaning the inability of measuring the performance fully, and fourthly, differences among the members of the team in drawing the strategic map and choosing the performance measures, and lastly, Permanent resistance by many parties for managing change.…”

Section: D-initiativesmentioning

confidence: 99%

The Impact of Cognitive Integration between the Traditional Balanced Scorecard and the Information Technology Balanced Scorecard on the Entrepreneurship Value of the Jordanian Public Shareholding Industrial Companies

Moneim¹,

Matarneh²,

Akour³

2017

IJBM

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Due to the increased competition between the various industrial companies at the local and international levels, there became a need to adopt modern and effective methods and tools that enable such companies to acquire and maintain competitive advantages that help them choose, apply and assess the strategies adopted. One of the most important tools is the Balanced scorecard according to the leadership concept and the decisions of the COBIT committee; this tool had a great concern and attention by researchers or businessmen; applying it led to a remarkable success in some companies, which made it move from a mere tool of management to an integrated system of strategic management. The method of measuring the balanced scorecard according to the COBIT committee helps the industrial companies' measure their strategic performance wisely and even goes further in helping formulate the companies' industrial strategies in a pioneer method, translate them into strategic goals, translate these objectives into strategic measurements achieving a follow-up and finally assess the industrial strategy locally and globally. Accordingly, the study aimed at shedding light on the impact of the cognitive integration among the dimensions of the traditional balanced scorecard and the IT balanced scorecard on the Entrepreneurship value in the industrial companies. The study community consisted of all the public shareholding industrial companies listed on Amman Stock Exchange by the end of (2015) amounting to (63) (Annual Report of Amman Stock Exchange, 2016). (56) Companies were randomly selected to form the study sample. One of the most important results of the study is that the effectiveness of measuring the quality of applying the traditional Balanced Scorecard and the IT Balanced Scorecard will create the Entrepreneurship value of the industrial companies, thus contributing to achieving the company's strategic objectives. The study recommended the need that the industrial companies follow up the local and international issues linked with the IT related to applying the balanced scorecard to reach for the institutional leadership with the need that such companies encourage innovation processes, accepting new ideas and motivating employees to provide innovative ideas.

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“…The basis of COBIT is that accountability of the IT systems is achieved by the use of a set of audit control processes [18]. The framework provides a definition of IT governance consisting of four domains and 34 processes.…”

Section: Review Of Major It Governance Frameworkmentioning

confidence: 99%

Effective Governance During SOA Lifecycle - Theory and Practice

Joukhadar

Rabhi

2014

Service Research and Innovation

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Abstract. This research provides a theoretical conceptualization of SOA governance aspects that can be used to assess SOA governance practices and provide guidance to improve them. The review of IT and SOA governance shows that there are conflicting claims and inconsistency in the literature concerning the role of SOA governance. Moreover, there is no empirical evidence on the implications of the governance frameworks used for SOA and how they are working in the most effective ways. As a result, there is confusion in practice as the issues of SOA governance have not been successfully addressed. Based on an extensive analysis of major governance frameworks, a comprehensive list of key SOA governance aspects is proposed. This research will focus on the assessment of the importance of SOA governance aspects by finding the role of the governance framework during the different activities of SOA lifecycle and outlining the discrepancies between theory and practice.

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Corporate Governance and IT Governance: Exploring the Board's Perspective

Abstract: Information technology (IT)

Cited by 19 publications

References 20 publications

An Empirical Assessment of IT Governance Transparency: Evidence from Commercial Banking

An Empirical Assessment of IT Governance Transparency: Evidence from Commercial Banking

The Impact of Cognitive Integration between the Traditional Balanced Scorecard and the Information Technology Balanced Scorecard on the Entrepreneurship Value of the Jordanian Public Shareholding Industrial Companies

Effective Governance During SOA Lifecycle - Theory and Practice

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