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Bowen, Paul L.; Cheung, May-Yin Decca; Rohde, Fiona H.
International journal of accounting information systems, September 2007, 2007-09-00, 20070901, Letnik: 8, Številka: 3Journal Article
For many organizations, Information Technology (IT) enabled business initiatives and IT infrastructure constitute major investments that, if not managed properly, may impair rather than enhance the organization's competitive position. Especially since the advent of Sarbanes–Oxley (SOX), both management and IT professionals are concerned with design, implementation, and assessment of IT governance strategies to ensure that technology truly serves the needs of the business. Via an in-depth study within one organisation, this research explores the factors influencing IT governance structures, processes, and outcome metrics. Interview responses to open-ended questions indicated that more effective IT governance performance outcomes are associated with a shared understanding of business and IT objectives; active involvement of IT steering committees; a balance of business and IT representatives in IT decisions; and comprehensive and well-communicated IT strategies and policies. IT governance also plays a prominent role in fostering project success and delivering business value.
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Leto | Faktor vpliva | Izdaja | Kategorija | Razvrstitev | ||||
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JCR | SNIP | JCR | SNIP | JCR | SNIP | JCR | SNIP |
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in: SICRIS
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