A framework of practices influencing IS/Business alignment and IT governance

This thesis was submitted for the degree of Doctor of Philosophy and awarded by Brunel University, 21/01/2011.The alignment of information systems (IS) strategies with business strategies has been a managerial priority in modern organisations. Information Technology (IT) governance is an alternative perspective that has recently been used as a management solution that can drive to desired levels of IS/business alignment. From a pragmatic perspective, both IS/business alignment and IT governance appear to be managerial solutions that corporations desire to implement in order to get the most of the business and IT relationship. Empirical research has addressed the idea that effective designs of IT governance enable IS/business alignment, however, the extent of such impact and related interactions are still unclear. This research is focused on those claims to contribute with pragmatic solutions towards IS/business alignment and IT governance by means of collective management practices. This research explored challenges, assumptions and conceptualisations around IS/business alignment and focused on the assessment process of IS-business alignment to identify management practices for both IS/business alignment and IT governance. First, a quantitative analysis from data collected of an international survey was performed. This survey was conducted to identify extreme outcomes of relevant management practices in the IS/business alignment dynamics and links with IT governance. Second, a qualitative analysis from data collected of two leading large companies, one in the manufacturing and other in the financial sector, was performed by using a three-level (strategic, tactical and operational) assessment method. This case research aimed to identify how common relevant management practices interact across strategic, tactical and operational organisational levels. Results of both analyses were integrated to elaborate the constructors of the framework derived from this research, namely ALIS-G. The results from this research can be summarised as follows: First, ALIS-G exhibits four core management practices (IT investment management, budgetary control, strategic and tactical program management, strategic and tactical understanding of IT-business) and four supportive (IT-business planning, IT projects prioritisation, sponsorship & championship and change readiness) to show collective and compelling influence over the IS-business alignment dynamics and the effectiveness of IT governance arrangements. Second, a well-established IT investment management process holds the most substantial positive impact in the IS-business alignment dynamics and design of IT governance arrangements. Finally, results highlights the fact, perhaps obvious, that the arrangement of IT governance and the dynamics of IS/business alignment are very much conditioned by the resilient assignment, allocation and administration of budget

Good Corporate Governance Sebagai Variabel Intervening Antara Manajemen Laba Dengan Nilai Perusahaan

Good corporate governance is interpreted as a rule that underlies the process and procedures of company management in accordance with the laws and business ethics. The purpose of the research is to examine the effect of earnings management on firm value with good corporate governance as an intervening variable on insurance companies listed on the Indonesia Stock Exchange. In order to answer the hypothesis, this study uses an associated quantitative method. The sampling technique was using purposive sampling method so that 8 companies were selected that met the criteria of a population of 14 companies, with data on gender and time series. Data analysis using regression and path analysis in the form of Sobel test. The findings of this study are that partially good corporate governance is not influenced by earnings management. Another thing that is found is that individually earnings management and good corporate governance do not affect the value of the company. By using the Sobel test to test the hypothesis obtained results that good corporate governance is not able to mediate between earnings management with firm valu

Towards a Business Process Managment Maturity Model

Business Process Management (BPM) has been identified as the number one business priority by a recent Gartner study (Gartner, 2005). However, BPM has a plethora of facets as its origins are in Business Process Reengineering, Process Innovation, Process Modelling, and Workflow Management to name a few. Organisations increasingly recognize the requirement for an increased process orientation and require appropriate comprehensive frameworks, which help to scope and evaluate their BPM initiative. This research project aims toward the development of a holistic and widely accepted BPM maturity model, which facilitates the assessment of BPM capabilities. This paper provides an overview about the current model with a focus on the actual model development utilizing a series of Delphi studies. The development process includes separate studies that focus on further defining and expanding the six core factors within the model, i.e. strategic alignment, governance, method, Information Technology, people and culture

Dynamics Governance in BUMDES Management: Study of BUMDES Tugu Kuning, Pacitan, East Java

Research on BUMDes management aims to see how the village government implements village management policies for community economic activities, this article can be used to study village management governance through the several stakeholders involved. The study used is a concept in collaborative governance to identify the challenges faced in managing the economic activities of rural communities, so that they can provide some suggestions for strengthening the village economic sector. The research method chosen in this research is a case study qualitative research method, with primary data sources from informants of governance actors at BUMDes Tugu Kuning. This study shows how the role of government actors in carrying out village economic activities. The results of the study show that the role of the Director of BUMDes Tugu Kuning dominates in the process of managing the village economy accompanied by the formation of new business units. As a result, the community is less involved and involved in the BUMDes institutional structure which is dominated by the BUMDes Director

A framework of practices influencing IS/business alignment and IT governance

The alignment of information systems (IS) strategies with business strategies has been a managerial priority in modern organisations. Information Technology (IT) governance is an alternative perspective that has recently been used as a management solution that can drive to desired levels of IS/business alignment. From a pragmatic perspective, both IS/business alignment and IT governance appear to be managerial solutions that corporations desire to implement in order to get the most of the business and IT relationship. Empirical research has addressed the idea that effective designs of IT governance enable IS/business alignment, however, the extent of such impact and related interactions are still unclear. This research is focused on those claims to contribute with pragmatic solutions towards IS/business alignment and IT governance by means of collective management practices. This research explored challenges, assumptions and conceptualisations around IS/business alignment and focused on the assessment process of IS-business alignment to identify management practices for both IS/business alignment and IT governance. First, a quantitative analysis from data collected of an international survey was performed. This survey was conducted to identify extreme outcomes of relevant management practices in the IS/business alignment dynamics and links with IT governance. Second, a qualitative analysis from data collected of two leading large companies, one in the manufacturing and other in the financial sector, was performed by using a three-level (strategic, tactical and operational) assessment method. This case research aimed to identify how common relevant management practices interact across strategic, tactical and operational organisational levels. Results of both analyses were integrated to elaborate the constructors of the framework derived from this research, namely ALIS-G. The results from this research can be summarised as follows: First, ALIS-G exhibits four core management practices (IT investment management, budgetary control, strategic and tactical program management, strategic and tactical understanding of IT-business) and four supportive (IT-business planning, IT projects prioritisation, sponsorship & championship and change readiness) to show collective and compelling influence over the IS-business alignment dynamics and the effectiveness of IT governance arrangements. Second, a well-established IT investment management process holds the most substantial positive impact in the IS-business alignment dynamics and design of IT governance arrangements. Finally, results highlights the fact, perhaps obvious, that the arrangement of IT governance and the dynamics of IS/business alignment are very much conditioned by the resilient assignment, allocation and administration of budgetsEThOS - Electronic Theses Online ServiceGBUnited Kingdo

The Influence of Good Corporate Governance Implementation towards Employee Performance in PT. XYZ, Surabaya.

In the era of business volatility and uncertainty, there are companies that dealing with loss caused by fraudulence and unethical actions. Good Corporate Governance (GCG) known as one of the best management frameworks, is now being adapted and implemented by many of companies around the world. It is often referred as the formal standard for business principles and corporate ethics. This research paper aims to measure the influence (including correlation) of Good Corporate Governance (GCG) implementation towards the employee performance in PT. XYZ, Surabaya. Method used in this study is simple linear regression applying the equation of Y=a+bX. Some of activities done here include observation and analysis where survey is conducted using questionnaire, process of identification and data modelling, parametric testing, goodness of fit evaluation, and also hypothesis examination. Based on the analysis result, it is found that Good Corporate Governance implementation has influence towards employee performance positively and significantly in PT. XYZ with coefficient determination value at the number of 0,41 which is categorized as fine correlation

Identity in information systems

Open Process Innovation – drawing from the literature on Open Innovation and Business Process Management (BPM) – promotes the study of how to systematically make use of knowledge that lies outside of an organization’s boundaries for process innovation initiatives. Open Innovation has been heavily studied for product innovation, however, process innovation has not yet been researched from such perspective. Against this background, we seek to investigate into variables that impact on the qualities of Open Process Innovation taking the example of the public sector domain. This paper examines how personnel resource scarcity exerts influence on the involvement of i) customers (here citizens and local companies) and ii) consultants (here management and software consultants) in public sector BPM. Our multi-method analysis shows that personnel resource scarcity has consequences for BPM-related collaboration schema as it restricts the involvement of customers. Based on our findings, implications for theory and practice are discussed, including implications for studies on BPM maturity or on business process design. We call for a governance-theory perspective on process innovation as a fundamental basis for understanding and designing the institutions that shape collaboration in open process innovation

Business process management as a tax risk identification and management method

In the current economic climate, corporate governance is a priority for enterprises globally. Corporate governance aims to create value for affected stakeholders. One way in which this can be achieved is through risk identification and management. Where risks are properly identified and managed, the threats posed to the achievement of enterprises’ strategic goals are mitigated. Tax is one of the aspects that create a need for the implementation of appropriate risk identification and management methods. Although prior research has been conducted regarding possible tax risk identification and management methods, very little is known about Business Process Management (BPM) as a tax risk identification and management method. This article contributes by using an exploratory case study to highlight that BPM can be a valuable risk identification and management method within the tax risk arena. BPM allows for risk identification and management of processes that cut across functional lines. Because BPM is process-driven, it accounts for process variances and can therefore be used as a tax risk identification and management method by any enterprise in relation to any tax type.https://www.business.unsw.edu.au/research/publications/atax-journalam2017Taxatio

User Adoption of Enterprise Resource Planning Systems in the Public Sector

The importance of aligning information technology and business strategies to exploit capabilities and change business practices has increased as firms strive for competitive advantage in a diverse and changing marketplace. Nevertheless, over 50% of firms implementing enterprise resource planning (ERP) systems ranked expected process and value enhancements as inadequate, whereas only 13% indicated that implementations met their needs. The unified theory of acceptance and use of technology (UTAUT) model formed the conceptual framework of this single case study. The study comprised a purposeful sampling of 8 business managers in Southeast Alabama working in related job roles and based on established eligibility criteria. Data collection involved semistructured interviews, casual observations, and document analysis. Through method triangulation and predetermined themes directly related to the UTAUT conceptual framework, 5 themes emerged: management endorsement, change management, training and education, dedicated resources, and governance. Results of this research may influence the elimination of key barriers central in the deployment and adoption of ERP systems by the public sector. The study\u27s implications for positive social change include the potential to enhance social and intellectual capital formation through recognizing strategies that mitigate employees\u27 gender and age variances during an ERP implementation

The Critical Success Factors for Effective ICT Governance in Malaysian Public Sector: A Delphi Study

The fundamental issues in ICT Governance (ICTG) implementation for Malaysian Public Sector (MPS) is how ICT be applied to support improvements in productivity, management effectiveness and the quality of services offered to its citizens. Our main concern is to develop and adopt a common definition and framework to illustrate how ICTG can be used to better align ICT with government's operations and strategic focus. In particular, we want to identify and categorize factors that drive a successful ICTG process. This paper presents the results of an exploratory study to identify, validate and refine such Critical Success Factors (CSFs) and confirmed seven CSFs and nineteen sub-factors as influential factors that fit MPS after further validated and refined. The Delphi method applied in validation and refining process before being endorsed as appropriate for MPS. The identified CSFs reflect the focus areas that need to be considered strategically to strengthen ICT Governance implementation and ensure business success