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The purpose of this paper is to identify the current situation and the future improvement for IT governance and controls in developing country like Thailand.

Thai universities were selected and used as subjects for capturing the perception of IT executives on IT governance performance measures. In the first step, a global IT governance perspective was drawn from the literature review. In the second step, the important-performance analysis was applied to the metrics of IT governance balanced scorecard with collected survey data from 64 IT executives.

From a global perspective, the critical points that need to be concerned before implementing IT governance have been illustrated. From a regional perspective, the paper generated the strategic IT governance guidance for Thai universities.

This paper is beneficial for chief information officers, executive managers, IT managers, and academics. They will gain more knowledge and understanding about the mixed method of using metrics in IT governance balanced scorecard and importance-performance analysis in order to identify the current situation of IT governance and controls in their organizations. Additionally, the practical idea with this method can be applied to draw IT governance strategy in their contexts.

This paper specifies the critical points and directions of IT governance for Thai universities. The analysis covers global and regional viewpoints. This paper also provides the method for applying IT governance balanced scorecard metrics and importance-performance analysis to contribute IT governance strategy.

The purpose of this study is at creating a performance management system template based on the Balanced Scorecard (BSC) framework, which could lead the scorecard to function properly at Arts, Sciences and Technology University in Lebanon (AUL) and, as assumed, in other Lebanese private higher educational institutions.

This study compares existing theoretical models applied in private higher education institutions (HEIs) in Lebanon. It adopts inductive approach with semi-structured interviews that helped the authors understand the way BSC is implemented in the private Lebanese institutions.

This study suggested a customizable BSC to be used at AUL and other Lebanese private HEIs to enhance and calibrate their organizational performance.

Many researchers have investigated the use of Robert Kaplan and David Norton's BSC in various types of organizations, but there was no specific study describing the Lebanese higher education system. This study investigates the use of the BSC framework in Lebanese private HEIs taking Arts, Science and Technology University in Lebanon (AUL) as a sample. Moreover, this study also adapted a BSC model to the case of a private HEI, which extends the current body of literature related to the use, implementation and adaptation of the BSC.

Information technology (IT) governance (ITG) is a complex concept that researchers are still exploring in many dimensions. The literature in this area has grown at a fast pace. It required a review article to make sense of the growing body of literature. This study aims to provide a comprehensive view of ITG for understanding this phenomenon.

The framework of systematicity and transparency is used to search, select and report relevant articles. This study synthesized the identified pool of articles by using thematic analysis, wherein each article was attached to various identified categories.

This study presents a comprehensive overview of the ITG literature space, including themes and subthemes. It highlights future research avenues and identifies gaps in the ITG area.

Information system researchers and senior practitioners can use this literature review to overview the up-to-date ITG literature. It can also be helpful for non-information system researchers who intend to conduct multi-disciplinary research.

This research looks at the ITG literature space by considering up-to-date literature and a fresh perspective.

The purpose of this paper is to determine the effect of identity strength and organizational citizenship behavior (OCB) on good university governance and its impact on performance of religious ideology-based universities.

The design of this study was an explanatory design. This study had a deductive theoretical direction; therefore, the core method was quantitative. The “import” strategy served as a complement to the main method. With the time horizon, the selection of research objects in religious ideology-based universities managed by foundations, where the funds management of universities are sourced from the people, is based on the consideration that at present, the identity strength that is inherent in a higher education is funded by the people, as well as OCB is reflected in the behavior of people in the organization so that it has an impact on good university governance and performance, as described in the background at the beginning of this paper.

The successful the OCB is, the successful the good university governance and performance will be. The successful the good university governance is, the successful the university performance will be. In the mediation effect testing, it was found that good university governance had a significant mediation effect on relationship between OCB and university performance. It shows that good university governance strengthens the relationship between OCB and university performance.

Originality in this study is testing the mediating effect of good university governance that collaborates with OCB and performance variables, which are carried out at religious ideology-based universities in Indonesia that have different characteristics from universities in other regions. Originality in this study is as follows: good university governance and performance have been studied in a lot of previous research, but in this study, the focus of research is on religious ideology-based higher educations, where it is known that religious ideology-based universities are full with ideological values that become brands, if ideological identity used as one of the formers of good university governance and performance, it is expected that the accountability and performance of higher education will be better.

This paper aims to identify and appropriately respond to any socio-technical gaps within organisational information and cybersecurity practices. This culminates in the equal emphasis of both the social, technical and environmental factors affecting security practices.

The socio-technical systems theory was used to develop a conceptual process model for analysing organisational practices in terms of their social, technical and environmental influence. The conceptual process model was then applied to specifically analyse some selected information and cybersecurity frameworks. The outcome of this exercise culminated in the design of a socio-technical systems cybersecurity framework that can be applied to any new or existing information and cybersecurity solutions in the organisation. A framework parameter to help continuously monitor the mutual alignment of the social, technical and environmental dimensions of the socio-technical systems cybersecurity framework was also introduced.

The results indicate a positive application of the socio-technical systems theory to the information and cybersecurity domain. In particular, the application of the conceptual process model is able to successfully categorise the selected information and cybersecurity practices into either social, technical or environmental practices. However, the validation of the socio-technical systems cybersecurity framework requires time and continuous monitoring in a real-life environment.

This research is beneficial to chief security officers, risk managers, information technology managers, security professionals and academics. They will gain more knowledge and understanding about the need to highlight the equal importance of both the social, technical and environmental dimensions of information and cybersecurity. Further, the less emphasised dimension is posited to open an equal but mutual security vulnerability gap as the more emphasised dimension. Both dimensions must, therefore, equally and jointly be emphasised for optimal security performance in the organisation.

The application of socio-technical systems theory to the information and cybersecurity domain has not received much attention. In this regard, the research adds value to the information and cybersecurity studies where too much emphasis is placed on security software and hardware capabilities.

The purpose of this paper is to develop a method for evaluating the sustainable performance of corporate boards using the balanced scorecard approach. Also, the paper aims to determine the need and relevance of the proposed method in the evaluation process by testing the differences in the relative importance of the proposed method measures on a sample of the Egyptian manufacturing companies.

Data were collected using a questionnaire list and personal interviews with three different population samples: board members, managers of manufacturing companies and financial analysts in brokerage firms. The Wilcoxon signed rank test was used to test the degree of approval on the related questions, and the Kruskal–Wallis test was used to test the differences among the responses of the three samples.

The results of the statistical analysis indicate that there is a need for companies to have an effective tool to evaluate the board performance, and that the proposed method is a suitable tool for the evaluation. Also, the results indicate that there are differences in the relative importance of the performance measures among the three samples.

The exploratory study focused on a sample of manufacturing companies only. Accordingly, service companies and financial institutions are outside the scope of this research. There was difficulty in accessing a sample of shareholders; instead, this sample was replaced by a group of financial analysts in brokerage firms.

The proposed method adds to the performance evaluation literature with regard to measuring and evaluating the performance of boards. The study provides an empirical evidence of the need to use the balanced scorecard in the board evaluation and its relevance for the evaluation process. It provides a short guide to the most important performance measures to be used in the evaluation process of the company’s board of directors.

Few studies have focused on evaluating the performance of the board of directors using the balanced scorecard. This study is an important attempt to evaluate the sustainable performance of the board of directors using the balanced scorecard by taking into consideration the corporate social responsibility perspective. The proposed board’s balanced scorecard provides a useful tool to evaluate the performance of boards using objective, specific and clear measures.

Enterprise governance is an emerging concept which emphasizes the importance of balancing the corporate governance and performance management aspects of the organization. In the light of recent corporate scandals, there has been considerable pressure worldwide to improve standards of corporate governance through new codes of best practice and legislation. While necessary, there is a danger that with so much attention on control issues, the need for companies to create long‐term wealth and to pursue the right strategies to achieve this is overlooked. Research has shown that a particular challenge for boards is to maintain effective oversight of the company’s strategic position and progress. In response to this “gap” in oversight, The Chartered Institute of Management Accountants has developed a strategic scorecard. The scorecard is currently under development but is introduced here as a potentially valuable strategic management framework.

The purpose of this paper is to investigate how performance measurement systems (PMSs) might be designed in order to empower managers of state-owned enterprises (SOEs) towards an active work role.

The study is based on a conceptual approach that combines insights from prior research on performance measurement with that on dimensions of psychological empowerment. An exploratory case study is used to further develop propositions for the design of an empowering PMS. Data from in-depth interviews with six managers of diverse SOEs located within a German city enables the tracing of underlying causal mechanisms.

PMSs that are designed according to the principles of goal clarity, balanced goal difficulty, autonomy-enhancing measurement, and a broad goal scope can positively influence the four dimensions of empowerment: meaning, competence, self-determination, and impact.

The study’s propositions can be used to enhance the governance of SOEs through a particular design of PMSs. This research thus responds to the call for a new generation of governance mechanisms within the complex setting of SOEs.

Current research on PMSs is extended through the construct of psychological empowerment. Thus, an existing governance mechanism is further developed towards being more effective for use in the context of SOEs.

The purpose of this paper is to contrast the speech genres in the original and the published versions of an article written by academic researchers and published in the US practitioner-oriented journal, Strategic Finance. The original version, submitted by the researchers, was rewritten by a professional editor in the USA before it was published.

The paper analyses the “persuasive” speech genre of the original version and the “authoritative” speech genre of the published version.

Although it was initially thought that the differences between the two versions were due to differences in the forms communication used by academics and practitioners, as the analysis progressed it became clear that the differences the authors were observing could be traced to more profound differences in philosophical assumptions about the “way of understanding and constructing a world”.

The choice of language and argumentation should be given careful attention when the authors craft the accounting frameworks and research papers, and especially when the authors seek to communicate the findings of the research to practitioners. However, the authors have focused on just one instance in which a text written by academics was re-written for publication in a practitioner journal.

The paper contrasts the rationalism of the persuasive speech genre and the pragmatism of the authoritative speech genre. It cautions academic researchers against uncritically adopting specific speech genres, whether they are academic or practitioner speech genres, without carefully reflecting on their relevance and implications for understanding the nature of the phenomenon being discussed.

The purpose of this paper is to develop a conceptual framework that examines information technology (IT) governance effectiveness, its determinants, and its impacts on private organizations.

The research draws on extant literature in IT governance, strategic information systems planning, strategic alignment maturity, information systems security, business and IT alignment, International Organization for Standardization in information systems, and organizational performance to identify determining factors for IT governance effectiveness, IT governance effectiveness factors, and organizational performance.

The results of review suggest 14 propositions and five factors grouped into determinants including organizational demographics, information intensity, organizational culture, external environment characteristics, and IT function characteristics. Linking organizational practices with strategy, the proposed framework adopts the Balanced Scorecard four perspectives approach for monitoring organizational performance as the impact of IT governance effectiveness. IT governance dimensions in the research comprise structure, process, and relational mechanisms.

IT governance is a part of corporate governance to help organizations manage risks and protect themselves from technology‐related losses. The framework provides a starting point for researchers and practitioners to further examine IT governance practices. For researchers, the framework clarifies the determining factors of IT governance, dimensions of IT governance, and impacts through proposed relationships. For practitioners, the framework can be used to gain insight into the contributing factors of IT governance effectiveness.