نتایج جستجو برای: it governance mechanisms
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Objective: Violation of contractual conditions leads to the transmission of bad news due to poor performance and the expertise of auditors and regulatory mechanisms can be a factor in adjusting it. In this article, the purpose is to examine the role of strictness in the debt contract and the auditor's expertise. Research Method: In order to study the subject based on the logistic regression mo...
©2008 EDUCAUSE. Reproduction by permission only. There’s an old saying that a camel is a horse designed by a committee. That may be, but it’s just as appropriate to say that committees are the workhorses of higher education. As we report in this chapter, they play a conspicuous role in IT governance as they do in so many other areas of institutional life. Committees are not, however, the only s...
The Canadian Institute of Chartered Accountants (CICA) has developed guidelines in order to help Boards of Directors and executive teams deal with information technology (IT) governance issues. Further, accounting firms offer IT governance advisory services. Prior literature suggests that effective IT governance can provide economic advantages to organizations. It also suggests that organizatio...
T information technology (IT) governance literature predominantly explains firms’ IT governance choices, but not their strategic consequences. We develop the idea that a firm’s IT governance choices induce adeptness at strategically exploiting IT only when they are discriminatingly aligned with its departments’ knowledge outside their specialty. Discriminating means that governing the two under...
With the increasing dependence of enterprises on IT, and with the widely spreading use of e-business, IT governance is attracting increasing worldwide attention. A proper IT governance would promote enterprise performance through intelligent and efficient utilization of IT. In addition, standard IT governance practices would provide a suitable open environment for e-business that provides compa...
Der Einführungsbeitrag definiert die Begriffe IT-Alignment und ITGovernance. Er ordnet die folgenden Beiträge in den Gesamtkontext ein und beschreibt ihre zentralen Inhalte.
Information technology governance is generally defined as the locus of IT decision-making authority. This paper argues that IT governance also includes the capability to integrate IT decision-making between key stakeholders. Exploratory case studies are conducted in Financial Services to develop a richer understanding of what the emerging capabilities are of IT governance. Findings indicate tha...
Ethics has been perceived as one of the most important factors in establishing good corporate governance. Information Technology (IT) plays an increasing role in helping modern organizations to achieve their goals, and it has become critical in creating and implementing effective IT governance mechanisms. This study examines the extent to which an ethic or culture of compliance in IT within an ...
Many large corporations are adopting multisourcing strategies. Multisourcing is described as the blending of services from multiple company-internal and external suppliers in the pursuit of business goals. To date, governance-related aspects in terms of multisourcing have been scarcely covered in the academic literature. With this research study, the authors examine how business groups utilize ...
The increased dependence on IT and rise of security threats in organisations has led to the awareness of the need for adopting formal IT governance practices. However, how far have organisation came to realise the implementation of these practices is yet unknown at least in the Malaysian context. The article discusses information technology governance practices in public sector agencies from th...
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