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Article
Publication date: 27 September 2011

Edephonce N. Nfuka and Lazar Rusu

The purpose of this paper is to analyse the effect of critical success factors (CSFs) on information technology (IT) governance performance in public sector organizations…

Abstract

Purpose

The purpose of this paper is to analyse the effect of critical success factors (CSFs) on information technology (IT) governance performance in public sector organizations in a developing country such as Tanzania.

Design/methodology/approach

Based on a previous study and a further literature review, a research model was developed for analysing the relationship between the CSFs found for effective IT governance in this environment and their effect on IT governance performance. A survey research method was applied for data collection and sample data from Tanzanian public sector organizations (this environment) obtained. Subsequently, a second‐generation structural equation modelling technique, namely partial least squares, was applied to test statistically the correlated effect.

Findings

The results indicate significant small to strong positive correlated effects on IT governance performance. The CSF with the most significant correlated effect was “involve and get support of senior management” and the one with the least “consolidate, standardize and manage IT infrastructure and application to optimize costs and information flow across the organization”. Finally, a CSF model for effective IT governance in this environment was proposed.

Research limitations/implications

The findings imply that decision makers can optimize IT‐related plans and use of scarce resources by concentrating on the CSFs that have a significant effect on IT governance performance that could lead to an improvement of public service delivery. This study is limited to a single developing country but future studies can involve more such countries to broaden the insights into the effect of CSFs on IT governance performance in such environments.

Originality/value

By establishing the correlated effects between these CSFs and the IT governance performance, this study has revealed a significant impact of CSFs on IT governance performance. It also suggests a CSFs model for effective IT governance in this less‐resourced environment in which such studies have not been conducted before, yet which are vital for analysing and improving IT governance.

Details

Industrial Management & Data Systems, vol. 111 no. 9
Type: Research Article
ISSN: 0263-5577

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Article
Publication date: 7 October 2013

Kallaya Jairak and Prasong Praneetpolgrang

– 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.

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Practical implications

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.

Originality/value

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.

Details

Information Management & Computer Security, vol. 21 no. 4
Type: Research Article
ISSN: 0968-5227

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Article
Publication date: 21 March 2019

Munawir Munawir, Kusdi Raharjo, Muslim A. Djalil, Hendra Syahputra, Buhori Muslim and Muhammad Adam

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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/value

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.

Details

Journal of Applied Research in Higher Education, vol. 11 no. 2
Type: Research Article
ISSN: 2050-7003

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Article
Publication date: 10 January 2020

Sabine Khalil and Maksim Belitski

This paper aims to investigate the role of dynamic capabilities in the Information Technology (IT) Governance view framework and explores the relationship between three…

Abstract

Purpose

This paper aims to investigate the role of dynamic capabilities in the Information Technology (IT) Governance view framework and explores the relationship between three domains of IT governance (Strategy, Management and Operations) and firm performance.

Design/methodology/approach

In this study, the authors used a mixed methods approach and using a survey instrument and its validation with interviews, to collect data from 134 successful European SMEs in the multi-country setting of Belgium, Bulgaria, Denmark, Spain and the UK.

Findings

The findings show that various IT governance mechanisms function as dynamic capabilities and are directly associated with firm performance. The impact of each mechanism is different.

Originality/value

This study highlights the relationship between IT governance acumens and organisational performance. It contributes to the field of IT Governance Framework in management, and the results may be generalisable to wider economies and different organisation types.

Details

European Business Review, vol. 32 no. 2
Type: Research Article
ISSN: 0955-534X

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Article
Publication date: 20 September 2021

Qian Yang, Liping Qian and Xiande Zhao

This study investigates both direct and moderation effects of two dimensions of contract control and information technology governance on platform participants' financial…

Abstract

Purpose

This study investigates both direct and moderation effects of two dimensions of contract control and information technology governance on platform participants' financial performance.

Design/methodology/approach

Using data collected from 384 platform participants from China's two largest digital platforms, hierarchical regression is used to validate the conceptual model and hypotheses.

Findings

The empirical results show that contract completeness and information technology governance independently improved financial performance, while contract enforcement had an inverted U-shaped effect on financial performance. Furthermore, information technology governance amplified the positive effect of contract completeness, but not of contract enforcement, on financial performance.

Originality/value

This study advances the literature on partnership control by showing the interactive role of information technology governance and contract control. It also enriches research on information technology usage by revealing how information technology governance benefits business partnerships. Finally, it extends transaction cost theory by demonstrating that different dimensions of contracts have different effects on governing interfirm relationships.

Details

Industrial Management & Data Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0263-5577

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Article
Publication date: 3 August 2021

Aboobucker Ilmudeen

With the ever-growing turbulent business setting, there is a great interest to study how a firm tailors information technology (IT) capability to shape agility and…

Abstract

Purpose

With the ever-growing turbulent business setting, there is a great interest to study how a firm tailors information technology (IT) capability to shape agility and innovation capability to stay ahead of the competition. This study examines how IT governance and IT capability can be tailored to achieve firm performance through agility and innovative capability in a turbulent environment.

Design/methodology/approach

Drawing on the dynamic capability theory, this study based on the primary survey data of 253 responses from senior IT and business executives in China proves the hypothesized relationship in the proposed model.

Findings

This study shows that the IT governance mechanism positively impacts on IT-enabled dynamic capabilities. Further, IT-enabled dynamic capabilities positively impact on agility and innovative capability that in turn support to achieve firm performance. The environmental uncertainty is only significant in the IT-enabled dynamic capabilities–business process agility relationship.

Research limitations/implications

This study suggests corporate leaders and executives to better exploit their resources and tailor IT capabilities in the turbulent environment. Further, this study offers theoretical and practical implications.

Originality/value

This study proposes ways for executives to examine the multifaceted nature of environmental uncertainty to achieve agility, innovation and firm performance rather than simply investing in IT.

Details

Benchmarking: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1463-5771

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Article
Publication date: 17 April 2007

Wided Khiari, Adel Karaa and Abdelwahed Omri

The purpose of this paper is to identify efficient governance using a governance efficiency score based on recommendations provided by codes of best practices in order to

Abstract

Purpose

The purpose of this paper is to identify efficient governance using a governance efficiency score based on recommendations provided by codes of best practices in order to determine “good governance”.

Design/methodology/approach

Based on a sample of 320 US listed firms from 1994‐2001, governance practices were synthesized by an index computed according to a parametric method, the stochastic frontier analysis, which allows taking into account the relation between inputs (governance axes) and outputs (performance).

Findings

The use of a latent classis in the specification of the model allowed detecting two groups of firms according to their specific characteristics. The results of affectation equation show that the probability of being in the highest performing group is more important when the firm size, the dividend yield and the return on equity (ROE) are high, while a high leverage level decreases the chance to be in the non‐performing group. Moreover, the model allows establishing a dualist description of the two groups which point out two opposite governance systems. The non‐performing system is characterized by a managerial discretion, an ownership concentration, a dominance of the board by the CEO and a manager entrenchment. However, the highest performing system is characterized by an inside control efficiency and an inside financial control efficiency.

Research limitations/implications

The sample choice presents a selectivity bias. Firms of the sample present some particularities in relation to other US firms, which limits the study generalisation. This study can also be the object of replications in other contexts.

Originality/value

This work is a demarcation in relation to previous works studying corporate governance quality, and particularly the relation between governance and performance. It provides a new econometric approach to develop a synthetic index to evaluate corporate governance firms' practices, wedged on performance level achieved by different firms.

Details

Corporate Governance: The international journal of business in society, vol. 7 no. 2
Type: Research Article
ISSN: 1472-0701

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Article
Publication date: 22 September 2021

Sylvia Veronica Siregar and Siti Nurwahyuningsih Harahap

The purpose of this study is to examine the effect of business uncertainty on the information technology (IT) governance of listed firms in Indonesia.

Abstract

Purpose

The purpose of this study is to examine the effect of business uncertainty on the information technology (IT) governance of listed firms in Indonesia.

Design/methodology/approach

The samples are listed firms in Indonesia Stock Exchange for the years 2015–2018. Total observations are 1,215 firm years. The authors used the random effect panel regression to test the hypotheses.

Findings

The authors find that business uncertainty has a significant positive association with IT governance, consistent with the prediction. Companies with higher business uncertainty are in higher demand for implementing IT governance.

Originality/value

The authors have not found previous studies that examine business uncertainty as to the determinant of IT governance. The authors also examined the IT governance in Indonesia, one of the emerging countries. Most previous studies on IT governance were conducted in developed countries, which results may not be generalized to emerging countries.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

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Article
Publication date: 9 March 2012

John Halligan, Cláudia S. Sarrico and Mary Lee Rhodes

This article seeks to assess how performance management in the public domain has evolved over the last several years both in terms of theory and practice in selected…

Abstract

Purpose

This article seeks to assess how performance management in the public domain has evolved over the last several years both in terms of theory and practice in selected countries. The paper also aims to act as the editorial for the special issue of the journal.

Design/methodology/approach

Drawing on Bouckaert and Halligan as a framework for analysing performance management in the public sector, this paper reviews findings from their work (on the evolution of cases from six countries), a recent survey of seven countries from four continents, and three additional case studies at the micro, meso and macro levels of analysis.

Findings

The article finds that the evidence for progress towards a “performance governance” regime in the public domain is mixed, with little progress in countries outside the Anglo‐American or Nordic examples studied by Bouckaert and Halligan. Several reasons for this are suggested from the recent survey (in this issue), including the impact of public sector values and the role of elites. However, case studies of particular sectors in countries with limited progress on performance management in general (Portugal and Ireland) suggest that significant inroads can nevertheless be made along the trajectory proposed by Bouckaert and Halligan at micro and meso levels.

Originality/value

The paper draws together evidence from various examples of performance management in the public domain to critically assess and extend existing theory and to suggest alternative trajectories on the road to performance governance.

Details

International Journal of Productivity and Performance Management, vol. 61 no. 3
Type: Research Article
ISSN: 1741-0401

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Article
Publication date: 26 July 2013

John R. Kuhn, Manju Ahuja and John Mueller

The purpose of this study is to investigate the relationship of weaknesses in IT‐related internal controls to companies' overall financial performance and health.

Abstract

Purpose

The purpose of this study is to investigate the relationship of weaknesses in IT‐related internal controls to companies' overall financial performance and health.

Design/methodology/approach

The study examines four accounting measures: liquidity, solvency, profitability, and market value. During the four‐year period of 2004‐2007, the authors identified companies that reported at least one material IT weakness and matched them with a similar set of companies with no reported material weaknesses. Additionally, for a subset of the companies in which a good match could be identified, a second data set was developed for comparison of companies reporting only material non‐IT weaknesses.

Findings

As expected, companies reporting IT weaknesses experienced less of an ability to pay short‐term and long‐term debts, earned lower profits, and possessed lower market value than companies with no weaknesses. Companies reporting IT weaknesses experienced worse financial performance and health than companies with non‐IT weaknesses.

Research limitations/implications

At the time of this study, most foreign registrants listed on US stock exchanges had not completed and filed their initial SOX 404 assessment with the SEC. Furthermore, small public companies (i.e. under a $75 million market capitalization) were not required to comply with 404 reporting requirements at the time of this study. In addition, Compustat provides information only on publicly traded companies.

Originality/value

The current study builds on IT governance research in two key ways. First, academia and industry must move past the discussion of IT governance design to examine the performance of IT governance efforts (i.e. effectiveness of controls audited by an independent third party) in relation to key financial performance and health indicators. Second, this study uses more objective measures of IT governance than were available in the past (i.e. the internal control and financial data reported in companies' audited financial statements). The results provide insight into the relationship of IT governance to overall financial well‐being.

Details

International Journal of Accounting & Information Management, vol. 21 no. 3
Type: Research Article
ISSN: 1834-7649

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