Explaining IT governance disclosure through the constructs of IT governance maturity and IT strategic role

被引：37

作者：

Joshi, Anant ^{[1
]}

Bollen, Laury ^{[1
]}

Hassink, Harold ^{[1
]}

De Haes, Steven ^{[2
]}

Van Grembergen, Wim ^{[2
]}

机构：

[1] Maastricht Univ, Sch Business & Econ, Dept Accounting & Informat Management, Maastricht, Netherlands

[2] Univ Antwerp, Fac Appl Econ, Dept Management Informat Syst, Antwerp, Belgium

来源：

INFORMATION & MANAGEMENT | 2018年 / 55卷 / 03期

关键词：

IT governance maturity; COBIT; Disclosure; Industry level strategic role of IT; INFORMATION-TECHNOLOGY; SHAREHOLDER-WEALTH; INTERNAL CONTROL; MARKET VALUE; MANAGEMENT; FIRMS; PERFORMANCE; IMPACT; ORGANIZATIONS; ANNOUNCEMENTS;

D O I：

10.1016/j.im.2017.09.003

中图分类号：

TP [自动化技术、计算机技术];

学科分类号：

0812 ;

摘要：

This study investigates the relation between the maturity of IT governance processes and the IT governance disclosure of firms. Furthermore, it examines whether the strategic role of IT in an industry induces systematic variation in IT governance disclosure. Based on a content analysis of annual reports and a field survey on the maturity of the implementation of COBIT processes, the results demonstrate a role of IT governance frameworks in stimulating accountability and transparency via enhanced external reporting of relevant IT information to external stakeholders, in particular in settings where the strategic role of IT is high.

引用

页码：368 / 380

页数：13

共 68 条

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