59,734 research outputs found
The Role of Boards in Reviewing Information Technology Governance (ITG) as Part of Organizational Control Environment Assessments
IT Governance (ITG) is an important topic as US companies must now monitor ITG under the provisions of the Sarbanes-Oxley Act (2002) (Hoffmann, 2003). Trites (2003) indicates that directors are responsible for strategic planning, internal control structures and business risk. The control environment is defined in Australian Auditing Standard AUS 402 to mean "the overall attitude, awareness and actions of management regarding internal control and its importance to the entity". This paper contributes to the knowledge of ITG by forming an integrated ITG Literature (IIL) which links prior research to four key dimensions of ITG. The paper presents a review of literature on ITG performance measurement systems which assess the ability of organizations to achieve these four ITG dimensions. A revised ITG Dimensions Model offered for consideration. The final contribution of the paper is to propose critical issues Boards should consider as part of their assessment of organizational control environments
Recommended from our members
Using tactical and operational factors to assess strategic alignment: an SME study
The strategic use of Information Technology (IT), better known as strategic alignment, has significantly increased, as a result of the strong dependence of organisational activity on Information Systems (IS) and their related technologies. Strategic alignment is considered as a key element to improve performance on organisations, enhance efficiency and allow organisations to be more competitive in their respective industry. One of the first steps towards achieving strategic alignment is to have adequate means to measure it. Current assessment approaches, though, are mainly focused at the strategic level but provide little insight at tactical and operational levels, which are recognized as important areas for achieving strategic alignment. Furthermore, most of the existing approaches are tested in large organisations and there is little research on assessing the effectiveness of these approaches for Small and Medium Enterprises (SMEs). This paper proposes an alternative instrument that rather than focusing only at the strategic level it aims to have a better understanding by measuring alignment at tactical and operational levels. Finally this paper presents the findings of applying this instrument on an SME
Recommended from our members
Developing a taxonomy for the understanding of business and it alignment paradigms and tools
The alignment of information technology with business objectives tends to be a managerial priority in modern organisations. Thus, practitioners and researchers have proposed different approaches to assess this relationship, some following similar approaches whilst others proposing different ones. The variety of approaches proposed, however, has created confusion about the applicability and context in which these approaches can be used. Thus, aiming to tackle this challenge, this paper proposes a taxonomy that organises and compares studies of alignment assessment in terms of their theoretical constructors and their practical use. The taxonomy is build around two research sources: a) a review of the literature of alignment and b) a framework for comparing IS methodologies. The structure of the taxonomy permits insights into studies by means of six theoretical (objective, nature of strategy, paradigm, dimension, type of measurement, model) and six practical constructors (audience, scope, output, techniques, product, target). The taxonomy is then applied to six assessment studies. The benchmarking analysis of these helped to identify their theoretical basis and its practical use, and confirms the need for more practical mechanisms to assess alignment. Additionally, it becomes apparent that process perspectives and social understanding of alignment are the two main paradigms for alignment
Desegregating HRM: A Review and Synthesis of Micro and Macro Human Resource Management Research
Since the early 1980’s the field of HRM has seen the independent evolution of two independent subfields (strategic and functional), which we believe is dysfunctional to the field as a whole. We propose a typology of HRM research based on two dimensions: Level of analysis (individual/ group or organization) and number of practices (single or multiple). We use this framework to review the recent research in each of the four sub-areas. We argue that while significant progress has been made within each area, the potential for greater gains exists by looking across each area. Toward this end we suggest some future research directions based on a more integrative view of HRM. We believe that both areas can contribute significantly to each other resulting in a more profound impact on the field of HRM than each can contribute independently
HRM and Performance: What’s Next?
The last decade of empirical research on the added value of human resource management (HRM), also known as the HRM and Performance debate, demonstrates evidence that ‘HRM does matter’ (Huselid, 1995; Guest, Michie, Conway and Sheehan, 2003; Wright, Gardner and Moynihan, 2003). Unfortunately, the relationships are often (statistically) weak and the results ambiguous. This paper reviews and attempts to extend the theoretical and methodological issues in the HRM and performance debate. Our aim is to build an agenda for future research in this area. After a brief overview of achievements to date, we proceed with the theoretical and methodological issues related to what constitutes HRM, what is meant by the concept of performance and what is the nature of the link between these two. In the final section, we make a plea for research designs starting from a multidimensional concept of performance, including the perceptions of employees, and building on the premise of HRM systems as an enabling device for a whole range of strategic options. This implies a reversal of the Strategy-HRM linkage
Configurations of market environments, competitive strategies, manufacturing technologies and human resource management policies : a two-industry and two-country analysis of fit
In this paper an attempt is made to gain further insight into the environment-strategy-structure- performance linkages. A framework is developed to relate managers’ perceptions of their market environment and competitive strategies to the (advanced) production technologies and human resource management (HRM) policies their firms have adopted. Data from twelve Dutch and eight British companies in the food & drink and chemical industries reveal that firms with coherent environment-strategy-technology-HRM ''gestalts'' outperform rivals with incoherent profiles. Additionally, refined typologies of manufacturing technologies and HRM policies are proposed.management and organization theory ;
HRM and Performance: What’s Next?
The last decade of empirical research on the added value of human resource management (HRM), also known as the HRM and Performance debate, demonstrates evidence that ‘HRM does matter’ (Huselid, 1995; Guest, Michie, Conway and Sheehan, 2003; Wright, Gardner and Moynihan, 2003). Unfortunately, the relationships are often (statistically) weak and the results ambiguous. This paper reviews and attempts to extend the theoretical and methodological issues in the HRM and performance debate. Our aim is to build an agenda for future research in this area. After a brief overview of achievements to date, we proceed with the theoretical and methodological issues related to what constitutes HRM, what is meant by the concept of performance and what is the nature of the link between these two. In the final section, we make a plea for research designs starting from a multidimensional concept of performance, including the perceptions of employees, and building on the premise of HRM systems as an enabling device for a whole range of strategic options. This implies a reversal of the Strategy-HRM linkage
A Survey on Economic-driven Evaluations of Information Technology
The economic-driven evaluation of information technology (IT) has become an important instrument in the management of IT projects. Numerous approaches have been developed to quantify the costs of an IT investment and its assumed profit, to evaluate its impact on business process performance, and to analyze the role of IT regarding the achievement of enterprise objectives. This paper discusses approaches for evaluating IT from an economic-driven perspective. Our comparison is based on a framework distinguishing between classification criteria and evaluation criteria. The former allow for the categorization of evaluation approaches based on their similarities and differences. The latter, by contrast, represent attributes that allow to evaluate the discussed approaches. Finally, we give an example of a typical economic-driven IT evaluation
ERP implementation methodologies and frameworks: a literature review
Enterprise Resource Planning (ERP) implementation is a complex and vibrant process, one that involves a combination of technological and organizational interactions. Often an ERP implementation project is the single largest IT project that an organization has ever launched and requires a mutual fit of system and organization. Also the concept of an ERP implementation supporting business processes across many different departments is not a generic, rigid and uniform concept and depends on variety of factors. As a result, the issues addressing the ERP implementation process have been one of the major concerns in industry. Therefore ERP implementation receives attention from practitioners and scholars and both, business as well as academic literature is abundant and not always very conclusive or coherent. However, research on ERP systems so far has been mainly focused on diffusion, use and impact issues. Less attention has been given to the methods used during the configuration and the implementation of ERP systems, even though they are commonly used in practice, they still remain largely unexplored and undocumented in Information Systems research. So, the academic relevance of this research is the contribution to the existing body of scientific knowledge. An annotated brief literature review is done in order to evaluate the current state of the existing academic literature. The purpose is to present a systematic overview of relevant ERP implementation methodologies and frameworks as a desire for achieving a better taxonomy of ERP implementation methodologies. This paper is useful to researchers who are interested in ERP implementation methodologies and frameworks. Results will serve as an input for a classification of the existing ERP implementation methodologies and frameworks. Also, this paper aims also at the professional ERP community involved in the process of ERP implementation by promoting a better understanding of ERP implementation methodologies and frameworks, its variety and history
- …