A Review of IT Governance: A Taxonomy to Inform Accounting Information Systems

被引：123
作者：
Wilkin, Carla L. [1 ]
Chenhall, Robert H. [1 ]
机构：
[1] Monash Univ, Clayton, Vic, Australia
来源：
JOURNAL OF INFORMATION SYSTEMS | 2010年 / 24卷 / 02期
关键词：
governance; strategic alignment; accounting information systems; information technology;
D O I：
10.2308/jis.2010.24.2.107
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
This paper reviews Information Systems (IS) literature that is relevant to Information Technology Governance (ITG) and examines how it informs Accounting Information Systems (AIS). We present a taxonomy of research encompassing the focus areas identified by the IT Governance Institute (ITGI), namely Strategic Alignment (SA), Risk Management (RK), Resource Management (RM), Value Delivery (VD) and Performance Measurement (PM). Based upon 496 papers in ten IS/AIS and two Management Accounting journals over the period 1998-2008, we discuss research perspectives and identify avenues for future research. Results revealed a lack of integration between focus areas, with little about ITG as a whole.
引用
收藏
页码：107 / 146
页数：40
相关论文
共 233 条
  • [1] Optimized enterprise risk management
    Abrams, C.
    von Kaenel, J.
    Mueller, S.
    Pfitzmann, B.
    Ruschka-Taylor, S.
    [J]. IBM SYSTEMS JOURNAL, 2007, 46 (02) : 219 - 234
  • [2] Abu-Musa A. A., 2006, Journal of Information Systems, V20, P187, DOI 10.2308/jis.2006.20.1.187
  • [3] Factors impacting the perceived organizational support of IT employees
    Allen, Myria W.
    Armstrong, Deborah J.
    Reid, Margaret F.
    Riemenschneider, Cynthia K.
    [J]. INFORMATION & MANAGEMENT, 2008, 45 (08) : 556 - 563
  • [4] Information technology, strategic decision making approaches and organizational performance in different industrial settings
    Andersen, TJ
    [J]. JOURNAL OF STRATEGIC INFORMATION SYSTEMS, 2001, 10 (02) : 101 - 119
  • [5] Factors influencing the performance of activity based costing teams: a field study of ABC model development time in the automobile industry
    Anderson, SW
    Hesford, JW
    Young, SM
    [J]. ACCOUNTING ORGANIZATIONS AND SOCIETY, 2002, 27 (03) : 195 - 211
  • [6] Organisational learning and core capabilities development: The role of IT
    Andreu, R
    Ciborra, C
    [J]. JOURNAL OF STRATEGIC INFORMATION SYSTEMS, 1996, 5 (02) : 111 - 127
  • [7] Andriole SJ, 2007, COMMUN ACM, V50, P67
  • [8] [Anonymous], 2007, COBIT 4 1
  • [9] Armour PG, 2005, COMMUN ACM, V48, P15
  • [10] Auzair SM., 2005, MANAGE ACCOUNT RES, V16, P399, DOI [10.1016/j.mar.2005.04.003, DOI 10.1016/J.MAR.2005.04.003]
12345678910