Effective IT governance will ensure alignment between IT and business goals. Organizations with ineffective IT governance will suffer due to poor performance of IT resources such as inaccurate information quality, inefficient operating costs, runaway IT project and even the demise of its IT department. This study seeks to examine empirically the individual IT governance mechanisms that influence the overall effectiveness of IT governance. Furthermore, this study examines the relationship of effective IT governance, the extent of IT outsourcing decisions within the organizations, and the level of IT Intensity in the organizations. We used structural equation modeling analysis to examine 110 responses from members of ISACA (Information Systems and Audit Control Association) Australia in which their organizations have outsourced their IT functions. Results suggest significant positive relationships between the overall level of effective IT governance and the following mechanisms: the involvement of senior management in IT, the existence of ethic or culture of compliance in IT, and corporate communication systems.
While the growth in the number of IT investments remains strong, research in the IT investment field is limited, resulting in suboptimal practical guidance on effectively governing IT investments. Based on resource-based theory, this paper reports the initial work involved in developing a construct named IT investment governance (ITIG), because it can be used to measure organizations' capability to govern their IT investments. This paper then empirically examines the association of ITIG and corporate performance. The preliminary result is a four-factor, 16-item instrument for assessing the ITIG construct. This method's factors are IT investment value governance, IT investment value monitoring, IT investment appraisals and IT investment project management. The impact of ITIG on corporate performance was demonstrated with a significant and positive relationship found to exist between the ITIG construct and corporate performance, thus supporting the effectiveness of the ITIG construct. Corporations with higher levels of ITIG capability are more likely to maximize the contribution of their IT investments to firm value.
Information technology plays a significant role enabling organisations to achieve their objectives. Accordingly, the governance mechanisms over the organisation’s IT resources must be in place and operating effectively if the organization is to achieve its objectives. The concern with IT governance is not only evident in the private sector but also in the public sector. This study attempts to examine empirically the individual IT governance mechanisms that influence the overall effectiveness of IT governance in Australian public sector organisations. Using sample data from auditors who currently work in Australian public sector organisations, this study examined the influence of four proposed individual IT governance mechanisms on the overall effectiveness of IT governance. This study found significant positive relationships between the existence of an IT strategy committee and corporate (organisational) communication systems, and the overall level of effective IT governance within Australian public sector organisations.
Top management's involvement in IT governance appears to positively influence the establishment and implementation of effective IT governance within organizations. Considering the lack of advancement in the area in practice, this study offers a deeper understanding of dimensions that help to explain top management's knowledge of IT governance. Using absorptive capacity as its theoretical underpinning, and based on Australian empirical data, this study shows that for top management to achieve higher levels of absorptive capacity of IT governance knowledge (ACAP-ITG), they need to focus on four dimensions: prior relevant knowledge, effective communication network, appropriate communication climate, and effective knowledge scanning. To further support the usefulness of the ACAP-ITG construct, this study empirically tested the relationship between the construct and corporate performance. This study presents top management in organizations with useful measures that can help them assess their organization's strengths and weaknesses related to ACAP-ITG.
Information technology plays a significant role enabling organisations to achieve their objectives. Accordingly, the governance mechanisms over the organisation’s IT resources must be in place and operating effectively if the organization is to achieve its objectives. The concern with IT governance is not only evident in the private sector but also in the public sector. This study attempts to examine empirically the individual IT governance mechanisms that influence the overall effectiveness of IT governance in Australian public sector organisations. Using sample data from auditors who currently work in Australian public sector organisations, this study examined the influence of four proposed individual IT governance mechanisms on the overall effectiveness of IT governance. This study found significant positive relationships between the existence of an IT strategy committee and corporate (organisational) communication systems, and the overall level of effective IT governance within Australian public sector organisations.
Our study aims to analyze the current state of, and avenues for, future studies into the tax risk literature. The construct of the corporate tax risk (tax uncertainty) has increasingly begun to attract significant interest from both academics and practitioners. Most previous studies discussing corporate tax behavior have also focused on tax planning, tax avoidance, and tax evasion. Studies investigating the tax risk are still very limited and it is an underexplored subject. Examining the tax risk is crucial because it relates to the tax outcomes arising from a firm's taxation activities. Furthermore, analyzing the tax risk simultaneously with other tax behavior constructs may provide a deeper understanding. Despite the importance of the tax risk construct, there is no published literature review regarding the tax risk. Using a systematic review process, this study selected 37 articles published in 21 highly reputable journals listed in the Scopus database. The findings of this study are provided in two sections: (1) A discussion of the current studies of tax risk, including the theories, methods, and measurements of tax risk, its determinants and consequences; and (2) Recommendations for future research agendas. From the review, we find that tax risk research still tends to be limited and understudied; many relevant research gaps can be identified. Finally, we suggest several research directions into 12 themes: corporate governance, executive personal characteristics, executive compensation plans, ownership structure, firm-level characteristics, the external market, institutional factor, accounting and auditing, operating environment, regulators and regulation, reputational costs, and others.
Research aims: This study aims to identify the factors that influence the Indonesian local government employees to adopt cloud computing. Design/Methodology/Approach: A Unified Theory of Acceptance and Use of Technology (UTAUT) theory were employed to identify these factors. Research data were obtained using an online survey of employees, working in local governments in Indonesia. This study obtained 123 responses, which were then processed utilizing the structural equation modeling approach. Research findings: The results showed that Performance Expectations, Business Expectations, and Perception of Availability had a positive effect on the intention of local government employees to use cloud computing. Theoretical contribution/ Originality: This study expanded the UTAUT model by including security factors. Thus, creating a new cloud computing adoption model contributed to a theoretical finding in the context of government cloud computing adoption. Practitioner/Policy implication: The results of this study make practical contributions to cloud computing service providers in order to understand what factors drive the adoption of cloud computing by local government employees. In addition, the study also helps the top management in local government organizations to develop adoption strategies by understanding the influential determinants of cloud computing adoption on their employees. Research limitation/Implication: The context of this study is restricted to Indonesian local government employees. The local government employees have their characteristics, and it is different from other government employees in the central government.
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