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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.

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.

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.

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.

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.

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.

Though prior studies have attempted to explore the various effects of managing information technology (IT) investment on firm performance, the mechanism through which management of IT impact on firm performance rests less clear. The purpose of this study is to examine the impact of managing IT and business-IT alignment on firm performance.

Drawing on the resource-based theory and process theory, this study examines how managing IT impacts business-IT alignment and firm performance. The primary survey of 182 responses from IT and business managers from Sri Lanka was empirically examined.

The findings reveal that managing IT has a positive and strong impact on business-IT alignment and firm performance. Further, business-IT alignment partially mediates between managing IT investment and firm performance relationships.

Today, businesses have invested a massive amount of money in IT investment, and the return on this investment is always a serious concern for managers and industry practitioners. This study finding proposes meaningful insights on managing IT, business-IT alignment and firm performance.

This study opens up the black box on the above nomological linkage and contributes to the literature by extending the theoretical lenses while suggesting insightful and practical implications.

The aim of this paper is to provide an understanding of information technology (IT) governance, from both a theory and practice perspective, and to identify current theory‐practice gaps within the organisations studied.

This study developed a complementary and collaborative model of IT governance and used a multiple case approach in which IT governance is examined against the model in four major universities. Case study research is qualitative in nature enabling insights into the “how” and “why” of IT governance to be gained.

Based on underlying theory, the study was able to develop propositions regarding IT governance practices, observe current practices within the participating universities and establish gaps between theory and practice. The study identified theory‐practice gaps in each of three IT governance dimensions: structure, process and people. Gaps ranged in significance from small to large. Two large gaps existed which require attention: they are in respect of integrating IT governance mechanisms and raising the awareness and understanding of the concept among senior management.

The model of IT governance developed for the research can be further developed and refined. In addition, the university context may have imposed limitations as different findings could arise in different contexts. Furthermore, the participating CIOs and IT directors could have brought their own values and beliefs to the research when interpreting the IT governance objectives of their university.

The model of IT governance developed for the research enables organisations to assess and map their IT governance against theoretical dimensions. By mapping observed practice against theory, the study was able to provide a mechanism of identifying theory‐practice gaps, where they existed.

IT is ubiquitous in nature because modern IT crosses organisational activities and has become strongly aligned with business activities. Thus IT governance can be viewed as an integral part of corporate governance and requires senior management's attention. However, because of the specialised nature of IT, governance in this domain has unique characteristics. Yet, current literature reflects a lack of maturity and points to diverse and inconsistent concepts of IT governance as well as variations in how IT governance is implemented. The paper reduces uncertainty for corporate executives by systematically synthesising current literature, developing a theoretical model and testing it against current practice.

The purpose of this paper is to illustrate how information technology (IT) governance supports the process of enterprise risk management (ERM). In particular, the paper illustrates how the Control Objectives for Information and related Technology (COBIT) framework helps a company reach its objectives by integrating and supporting the Enterprise Risk Management by the Committee of Sponsoring Organizations (COSO ERM) framework.

This paper explains how the integration between the two frameworks (COSO ERM and COBIT 5) can represent, for any organization, a good way to achieve the objectives of internal control and risk management and, more generally, corporate governance.

The paper identifies some gaps in the COSO ERM and illustrates how the COBIT framework facilitates the implementation of an adequate system of internal control.

The originality of the work presented here is in analyzing the COBIT 5 together with the COSO ERM framework. This paper highlights that is not enough to apply only an internal control framework for achieving the risk management and internal control system objectives. An IT governance framework, such as COBIT 5 is proposed as a tool that support risk management in order to develop an adequate system of internal control.

Managing IT with firm performance (FM) has always been a debatable topic in literature and practice. Prior studies examining the above relationship have reported mixed results and have yet ignored the eminent managing IT practices. The purpose of this paper is to empirically investigate the relevance of Val-IT 2.0 practice in managing IT investment, and its mediating role in the FM context.

This paper is developed on two themes of literature. First, managing IT as a firm’s IT capability in order to generate value from IT investment. Second, IT as a firm’s resource under resource-based view offers firm’s competence that deploys potentials in achieving FM. The structural equation modeling with partial least squares techniques used for analyzing data collected from 176 organization’s IT, and business executives in China.

The results of this study show empirical evidence that Val-IT’s components (value governance, portfolio management, and investment management) are significantly linked to the management of IT (MIT), and it found to be a significant mediator between Val-IT components and FM.

This research contributes to the literature and practice by way of highlighting the value generation through managing IT on FM.

This study is fully based on Val-IT 2.0 with the FM where the managing IT mediate this relationship in a country-specific study in China. This study adds to the Chinese information system literature which suffers the lack of empirical studies in the context of MIT research.

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.

With the increasing digitalization processes taking place in different industries, the success of family small and medium-sized enterprises (SMEs) appears to be more under threat than for any other types of organizations, especially when information technologies (ITs) are not adequately used and managed. To grow and increase the chances of survival, family SMEs need more than ever IT. Stemming from agency theory, the aim of this article is to understand whether family harmony impacts the performance of family SMEs and to what extent IT mediates this relationship.

The research follows a quantitative approach, based on a sample of 182 family SMEs. Structured equation modeling, through SmartPLS, was employed to validate the research model.

This study’s main findings suggest that family harmony positively impacts firm performance and that IT governance and strategy mediate positively this relationship.

First, the relatively limited number of respondents limits the degree of representativeness of all family SMEs. Replicating the research with a larger number of respondents could strengthen the findings. Second, this study is limited to French firms and future research could extend the findings by looking at cross-country comparisons.

Family SMEs are encouraged to link their IT governance with their IT strategy in order to increase their organizational performance. A favorable family harmony will make it easier to choose and implement a richer IT strategy and put in place an adequate IT governance function.

This research offers an enriched knowledge of the roles of family harmony and technological innovation in family SMEs and IT contexts as significant predictors of organizational performance. It contributes to family firm theory through the identification of three determinants of family SMEs' performance.

This paper aims to increase the current understanding of the connection between operational level information and communication technology (ICT) projects and national level digital transformation by researching how project governance structures and practices are applied in an e-government context.

An elaborative qualitative study through public documentary analysis and empirical multi-case research on Finnish central government is used.

The study constructs a multi-level governance structure with three main functions and applies this in an empirical setting. The results also describe how different governance practices and processes, focusing on project portfolio management, are applied vertically across different organizational levels to connect the ICT projects with the national digitalization strategy.

This study integrates project governance and portfolio management knowledge into public sector digitalization, thus contributing to project management, e-government and ICT research streams by improving the current understanding on the governance of ICT projects as part of a larger-scale digitalization. This study also highlights perceived gaps between current governance practices and provides implications to managers and practitioners working in the field to address these gaps.

The Renewable Energy Directive (RED) is a specific example of life cycle assessment (LCA) applied to legislative measures that have far‐reaching implications for economic operators. This paper aims to analyze LCA limitations for biofuels based on RED from an environmental accounting perspective.

LCA limitations are identified on the basis of a literature review and illustrated in the specific context of RED. The limitations encountered within the study were classified into two categories: lack of data, and lack of standards. From this perspective, the LCA‐based problems and their implication and possible improvements in the RED context are discussed.

The study identifies that the absence of an environmental accounting that could provide periodic enterprise‐specific information is a significant cause of limitations of LCA as a decision‐supporting tool within RED. In turn, environmental accounting approaches address a number of initiatives that are not systematically linked with LCA research. The paper recommends that RED should provide rules to address enterprise‐specific data in addition to other methodological approaches to overcome problems already discussed in the extant literature. This would enable RED to provide economic incentives more effectively and promote the application of environmental accounting systems in companies with higher quality data for LCA applications.

This paper explains how LCA applications could be improved by the introduction of environmental accounting systems and how RED could be more effective by considering environmental accounting.