Information technology governance and bank performance: evidence from Palestine

Awwad, Bahaa; Khoury, Rim El

doi:10.1080/12460125.2021.2005860

Cited by 18 publications

(12 citation statements)

References 96 publications

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“…In the process of selecting control variables, this paper reviewed a large amount of relevant literature and finally, based on the research of relevant scholars, selected six indicators, namely, urbanization level, economic development level, tax burden level, capital adequacy ratio, bank net interest margin, and bank provision to loan ratio, as the control variables of this study [ [39] , [40] , [41] ]. The specific measures are as follows: Level of urbanization = urban population/total population; Level of economic development = logarithmic GDP per capita; Level of tax burden = total amount of tax paid by the enterprise/financial resources at the enterprise's disposal; Capital Adequacy Ratio (CAR) = Total Net Capital/Total Risk-Weighted Assets after application of Capital Floor; Bank net interest margin = (bank interest income - bank interest expense)/all interest-earning assets; Bank Provisioning Ratio = Provisioning Balance/Total Loans.…”

Section: Methodsmentioning

confidence: 99%

Investigating the temporal and spatial evolution of bank performance and its impact pathways in the context of financial technology development

Zhao,

Ibrahim,

Wang

et al. 2024

Heliyon

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Section: Methodsmentioning

confidence: 99%

Investigating the temporal and spatial evolution of bank performance and its impact pathways in the context of financial technology development

Zhao,

Ibrahim,

Wang

et al. 2024

Heliyon

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“…and called for efficient governance structures and improved transparency mechanisms. IT has experienced rapid expansion in recent years, becoming pivotal in an expanding array of businesses (Awwad and El Khoury, 2021). Harahap and Ikhwan (2023) defined the governance of Technology and Information is defined by Harahap and Ikhwan (2023) as a set of relationships and procedures that guide and control a company to fulfill its objectives by adding value through the use of information technology.…”

Section: Introductionmentioning

confidence: 99%

The impact of information technology governance according to the COBIT on performance

Mohamed,

Alnor,

Mohammed

et al. 2024

Int. j. adv. appl. sci.

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This study aims to explore the relationship between the performance of banks and the governance of information technology as outlined by control objectives for information and related technologies (COBIT) standards. A survey questionnaire method was used to collect data, guided by a specific model to address the research objectives. Participants included employees from the Central Bank of Sudan and various commercial banks. Out of 280 distributed surveys, 240 were successfully returned and analyzed using the SPSS software to assess both measurement and structural models. The analysis revealed a positive and significant link between bank performance and several aspects: acquisition and implementation, support and delivery, monitoring and evaluation, and planning and organizing. This research contributes to the existing literature by specifically examining the performance of banks and information technology governance in the Middle Eastern context through COBIT, marking it as a distinctive empirical study in this field.

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“…This situation underlines the importance of information technology governance (ITGOV) related to the transformation of information technology (IT) infrastructure, which is not only limited to the execution phase but is much more complex (Weinzeimer, 2023). According to Awwad and Khoury (2021) and Anis et al (2024), ITGOV practice can increase profitability, company value, and business resilience. ITGOV is part of corporate governance (CG) that discusses the implementation process, structure, and relational mechanisms that enable top management teams to align business and IT value creation for stakeholders (De Haes et al, 2020).…”

Section: Introductionmentioning

confidence: 99%

“…Previous studies that analyze ITGOV practice use a short data period of 1 year (Chong & Duong, 2017). In addition, ITGOV practice is proxied based on the old COBIT standard (Hamdan et al, 2019;Awwad & Khoury, 2021;Alansari et al, 2021). ITGOV has a positive effect on profitability.…”

Section: Introductionmentioning

confidence: 99%

The Impact of It Governance Practices on Profitability: Mediating Role of Financial Technology Adoption

Andi,

Anis

2024

j. akunt n.a.

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Indonesia's economic recession in 2020 had an impact on the decrease in banking profitability. This situation encourages banks to formulate strategies that can increase profitability. IT governance can be a strategy for banks in minimizing the level of risk in using technology and determining the right technology investment for companies that can ultimately increase bank profitability. IT governance practices in this study use COBIT 2019. This study aims to empirically examine the effect of IT Governance practices on profitability through the mediating variable of technological innovation adoption. The population of this study is commercial banks listed on the IDX for the period 2017-2021. Sample selection using purposive sampling method, obtained a sample of 40 banks. The study used panel data estimation to test the direct effect using general least square and two stage least square for indirect effects. The results showed that IT governance practices had no direct effect on profitability. On the other hand, IT governance practices have a significant positive effect on the adoption of technological innovation. The results of indirect testing show that the adoption of technological innovation does not mediate the effect of IT governance practices on profitability. The results of this study provide practical implications for bank entities and policy recommendations related to the implementation of IT governance practices.

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Information technology governance and bank performance: evidence from Palestine

Cited by 18 publications

References 96 publications

Investigating the temporal and spatial evolution of bank performance and its impact pathways in the context of financial technology development

Investigating the temporal and spatial evolution of bank performance and its impact pathways in the context of financial technology development

The impact of information technology governance according to the COBIT on performance

The Impact of It Governance Practices on Profitability: Mediating Role of Financial Technology Adoption

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