The Role of Compliance Requirements in IT Governance Implementation: An Empirical Study Based on COBIT 2019

Rooted in the conformance perspective of IT governance, this paper sets out to research the role of compliance requirements in IT governance implementation, and to shed light on what aspects (i.e., processes) of IT governance are important under different levels of compliance requirements. Based on a large and diverse sample of organizations (N=2566), our results indicate that IT governance implementation level (over five different process domains) consistently goes up with increasing compliance requirements, and that these jumps in IT governance implementation levels are always statistically significant. Moreover, we identify the IT governance processes that are of primary importance for each level of compliance requirements

How Does the Organizational Culture of Collaborative Networks Influence IT Governance Performance in a Large Organization?

In today\u27s complex organizations, IT governance is an important managerial challenge. IT governance deals with decisions and responsibilities concerning IT. There are many factors influencing IT governance. One factor that has remained relatively unexplored by academic research is that of organizational culture. This research explores the influence of the organizational culture of collaborative networks on IT governance performance. A case study was conducted in a large complex company with several networks. The findings indicated that the networks desire different organizational culture types based on their priorities for IT governance outcomes. A clan organizational culture is desired when aiming for effective use of IT for asset utilization and cost effective use of IT. An adhocracy culture is desired when prioritizing the effective use of IT for business growth. Finally a combination of market and hierarchy organizational culture is desired when seeking effective use of IT for business flexibility and cost cutting

Governança de tecnologia da informação como parte da governança corporativa, existe realmente relação? Estudo em organizações brasileiras.

Com o aumento da complexidade do mercado financeiro fica claro que mecanismos de governança corporativa (GC) são necessários para proteger os investidores e os sistemas financeiros dos países. Não obstante, a tecnologia da informação (TI) tem se tornado um grande recurso para dar suporte e auxiliar na alavancagem e controle dos negócios. Neste contexto, as empresas precisam ampliar esta governança também para a área de TI. Como objetivo principal, este estudo buscou identificar a relação entre governança corporativa e governança de TI através da avaliação de níveis de maturidade em organizações que operam no Brasil. Para isso, os índices foram projetados para medir o nível de maturidade da governança corporativa (IGOVCORP) e governança de TI (IGOVTI). A pesquisa abrangeu 107 organizações. Como resultado, foi demonstrado a correlação entre IGOVCORP e IGOVTI e constatou-se que mais da metade das empresas tinham um nível de maturidade de governança de TI maior do que o nível de maturidade de CG. Isso contradiz a maioria dos estudos fornecendo evidências de que a governança de TI não é apresentada na prática como uma reflexão ou subconjunto de CG, o que proporciona aos gerentes, tanto de negócios quanto de TI, um melhor direcionamento de suas ações

Exploring the Influence of Belgian and South-African Corporate Governance Codes on IT Governance Transparency

Building on prior research on how boards should provide stakeholder transparency by disclosing on how their organizations are governing their IT assets, this paper provides an exploratory insight in the contemporary state of IT governance transparency in Belgian and South African companies. Specifically, the influence of the national corporate governance code on IT governance transparency is investigated by comparing both groups of companies. Our findings show that South African firms tend to be more concerned with IT governance transparency than Belgian firms, given a comparable IT strategic role and ownership structure. This result could be expected, as the South African corporate governance code, King III, contains specific IT (governance)-related guidance, while the Belgian code Lippens does not. Accordingly, the case is made for including more (non-committal) IT (governance)-related guidance in national corporate governance codes

IT governance implementation framework for South African companies: a corporate governance perspective.

Doctoral Degree. University of KwaZulu-Natal, Durban.In the past, information technology (IT) management and governance was a departmental or management level responsibility. However, of recent, it has become an integral part of organisations and its optimal function has also become critical for the attainment of organisational strategic objectives. Organisations continuous investment in and dependency on IT has increased their risk exposure and thus necessitated the need for IT oversight. This need for oversight has prompted the incorporation of IT governance into corporate governance practices and codes. It has also prompted the elevation of IT governance to the highest level of control and leadership of the organisation which is the board. The objective of this study was to establish how JSE listed companies govern IT at the board level. A conceptual board level IT governance framework was derived through a combined review of governance models, corporate governance codes, and IT governance frameworks. The framework was tested using qualitative and quantitative data obtained through semistructured interviews and a survey respectively. The combined qualitative, quantitative and literature findings were analysed to achieve triangulation. The resultant findings indicated the following: an organisation with a well-developed IT governance framework positively improves its board level IT governance effectiveness; board level IT governance effectiveness is improved where IT leadership is engaged with the board; and effective board level IT governance oversight improves overall organisational performance. The unique contribution of this study is that it presents a corporate governance perspective to IT governance at the board level. It provides boards with factors on which to focus to improve their IT governance oversight effectiveness. The study found that IT governance oversight effectiveness is improved if the board focuses on decision making rather than technical and managerial IT-related matters. In addition, the study found that overall organisational performance is influenced by the organisation’s board level IT governance effectiveness. It is recommended that boards of organisations understand the broad domains of IT governance and the impact thereof on business operations, using platforms like board orientation and directorship programmes and courses where applicable. A sample questionnaire developed to guide the board on what aspects of IT governance issues to focus on is proposed and recommended