A Study of the Business Value of It General Controls in China

ثبت نشده
چکیده

This paper investigates the business value of IT controls through a study of the four IT general controls (ITGC) processes (Program Development, Program Change, Access to Program and Data, and Computer Operations) in organizations from a business perspective. Through a survey of companies in China that have established and implemented ITGC in compliance with their business regulations in the market, results indicate that program development and program change are the significant dimensions of ITGC that are positively related to the business value of strategic alignment; access to program & data has positive influence to the business value of system security; computer operation is significantly related to the business value of system performance. These have implications for organizations in their IT resources allocation and management for the generation of greater value in business management and business development.

برای دانلود متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

ثبت نام

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

منابع مشابه

Problems of Corporate Social Responsibility in Sugarcane Value Chain in Utter Pradesh: An Analysis through Integrated Model of CSR

Corporate social responsibility is a concept whereby companies integrate social and environmental concerns in their business activities and interactions  with their stakeholders on a voluntary basis. In this global context, voluntary social and environmental practices of business which go beyond companies’ existing legal obligations play a major role in filling the governance gap in an innovati...

متن کامل

Intermediate Goods Trade and Macroeconomic Volatility: The Case of Iran-China Trade Relations

This paper tries to analyze the impacts of intermediate goods trade on production, consumption, investment, net exports, employment, labor wage and capital rent of Iran in its bilateral trade relations with China. This analysis has been done by modeling, solving and calibrating an international real business cycles (IRBC) model in period 1980-2009. The results show that when elasticity of subst...

متن کامل

A new approach factor- entropy with application to business costs of SMEs in Shanghai

Business cost is acknowledged as one of the priorities in SMEs research. In thisstudy, the business cost of SMEs in Shanghai was primarily measured using Factor-Entropy analysis method. The purpose of this study is to effectively resolve the issueof simplification and assignment evaluation index system on business costs of SMEsin Shanghai. However, this study uses factor analysis to interpret t...

متن کامل

Impact of Customer Service Practices on Customer Satisfaction and Retention

In any business to customer (B2C) or business to business (B2B) type of environment, a customer is the ultimate goal and objective. More often than not, it can be quite an issue. This perhaps due to the fact that organizations sometimes do not really understand of what actually goes on in a customer’s mind. As such, this predicament has provided as a challenge task to most business conglomerate...

متن کامل

Strategic Cost-Cutting in Information Technology: toward a Framework for Enhancing the Business Value of IT

The increasing dependency of many businesses with information technology (IT)and the high percentage of the IT investment in all invested capital in businessenvironment ask for more attention to this important driver of business. Thelimitation of capital budget forces the managers to look for more wise investment inIT. There are many cost-cutting techniques in the literature and each of them ha...

متن کامل

ذخیره در منابع من


  با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید

برای دانلود متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

ثبت نام

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

عنوان ژورنال:

دوره   شماره 

صفحات  -

تاریخ انتشار 2010