Effective information technology (IT) governance mechanisms: An IT outsourcing perspective

Ali, Syaiful; Green, Peter

doi:10.1007/s10796-009-9183-y

Cited by 156 publications

(132 citation statements)

References 47 publications

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“…These measurement items have been validated on its reliability and validity in previous literature, specifically in governance and IS literature (Ifinedo 2011;Li et al 2015). The measurement items used for this construct were modified from IS literature (Li et al 2015;Kim et al 2009), governance literature (Ali and Green 2012;Ferguson et al 2013) and auditing literature (Ahmi and Kent 2013) to fit the purpose of the research context and the respective questionnaires as shown in Table 1. …”

Section: Methodsmentioning

confidence: 99%

“…Furthermore, top management participation in IT decision making, the establishment of IT steering committees in handling IT related issues to ensure they are in line with organisational goals, and the use of key performance indicators related to IT have significantly measured the effectiveness of IT governance (Ferguson et al 2013). IT strategies and IT plans are able to ensure that IT investments have been evaluated for relevant risk and assist the business expectation (Wilkin and Chenhall 2010;Ali and Green 2012). Some studies have found IS support service through the availability of IT experts and IS consultants play a significant role in in the successful implementation of the system (Law et al 2010).…”

Section: It Governance (Itg) Effectivenessmentioning

confidence: 99%

“…Senior management support is important in creating a supportive climate and allocating sufficient resources for the successful utilisation of technologies (Wang et al 2010;Low et al 2011) and being significant drivers in making decisions on technology adoption in audit organisations (Mahzan and Lymer 2014;Ahmi and Kent 2013). Further, reviews indicated that IT strategy as the technology-related strategic policy is providing guidance and direction on IT-related activities (Nfuka and Rusu 2010) and IT Committee as a supporting mechanism for managing IS related activities (Ferguson et al 2013;Ali and Green 2012) are important mechanisms for effective governance. IT support services also play an important role in assuring the usage of audit technology among the auditors (Vasarhelyi and Romero 2014).…”

Section: Hypothesis Development and Research Modelmentioning

confidence: 99%

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Information Technology Governance on Audit Technology Performance among Malaysian Public Sector Auditors

Veerankutty¹,

Ramayah

Ali

2018

Social Sciences

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Abstract:The concept of Industry 4.0 has considerably altered the way organisations operate and has impacted every aspect of life. Furthermore, the fast-growing trend of information technology (IT) transformation in organisations and huge IT investment by Malaysian government have triggered the significance of IT risk and its related controls. Besides, technology-enabled auditing and IT-oriented audit procedures have become crucial when performing audit tasks in an electronic environment. Although many initiatives are being implemented to improve technology usage, audit technology use among auditors is still low and auditors are not attaining sufficient progress in the use of technology. This implies the current strategies and policies may not effectively support technology implementation. In the same vein, the under-utilisation of technologies was reported due to inadequate governance. Thus, this study intends to investigate the impact of IT governance on audit technology performance. IT governance is a mechanism to stimulate anticipated behavior in the use of technology among the employees of an organisation. Surveys using closed-ended questionnaires were distributed to approximately 309 Malaysia public sector auditors. The results show that IT governance mechanisms such as IT strategy and management support significantly influence the audit technology performance. IT governance does play a significant role in assuring the successful utilisation of audit technology.

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Section: Methodsmentioning

confidence: 99%

Section: It Governance (Itg) Effectivenessmentioning

confidence: 99%

Section: Hypothesis Development and Research Modelmentioning

confidence: 99%

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Information Technology Governance on Audit Technology Performance among Malaysian Public Sector Auditors

Veerankutty¹,

Ramayah

Ali

2018

Social Sciences

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“…As an attitude, Mowday et al, (1982) Commitment: "An employee's obligation to remain in an organisation." Ali and Green (2012) found that in the IT governance context, commitment is related to culture of compliance leading to effective IT governance. In studies of a related area, Chang et al, (2012), and Herath and Rao (2009), argue that employees with high organisational commitment are more likely to comply with information security policy.…”

Section: Attitudes and Organisational Commitmentmentioning

confidence: 99%

Information Technology Governance: Applying the Theory of Planned Behaviour

Teo¹,

Manaf²,

Choong³

2013

JOMS

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The importance of IT governance has received increasing attention in the recent years. Extensive literature addresses top management and organisational issues of IT governance. However, recent findings suggest that people issues in IT governance equally deserve attention. Guided by the Theory of Planned Behaviour, this study examines the influence of IT practitioners and management guidance on the extent of their participation in IT governance initiatives. A quantitative study was conducted among IT practitioners in Malaysia. Data analysis using Partial Least Squares suggests that subjective norms and perceived behavioural controls on IT practitioners result in greater participation in IT governance initiatives. However, attitudes do not have significant relationship with participation in IT governance initiatives, in contrast with prediction of the theory. Further analysis reveals that awareness and perceived importance of IT governance are the two most important factors from the practitioner perspective. As for management guidance, organisational processes and reward system are the most important, closely followed by organisational structure. The findings reaffirm that IT governance requires control in the form of organisational structures, processes, goal settings and reward system to encourage desirable behaviours in IT governance initiatives.

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“…To confirm the measurement model, no alteration in the form or composition of the manifest variables was made during or after the pilot study, following the premise of some works (Nevo & Wade, 2011;Ali & Green, 2012).…”

Section: Pilot Studymentioning

confidence: 99%

Valor das capacidades de TI para o negócio: análise de desempenho multinível nas organizações brasileiras

Oliveira

Maçada

2017

Gest. Prod.

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Resumo: Considerando as demandas da Teoria Baseada em Recursos (TBR) e da literatura de Sistemas de Informação (SI) quanto à captação do valor da TI em multiníveis de desempenho do negócio, este artigo objetiva identificar em que medida as Capacidades de TI impactam diretamente o Desempenho em nível de Palavras-chave: Valor da TI; Capacidades de TI; Desempenho multinível.Abstract: Considering the demands of the Resource-Based Theory (RBT) and Information Systems (IS) literature regarding the identification of IT value in multi-level business performance, this article aims to detect the extent to which IT Capabilities directly impact performance at the process level and indirectly impact performance at the company level. A survey method was adopted and applied in three research phases: i. Pre-test survey -with researchers representing IT and business areas; ii. Pilot study -with IT and business professionals, and iii. Complete study -with IT and business managers in large Brazilian organizations, according to the 2012 ranking of the largest Brazilian organizations. The measurement model was defined using the Structural Equation Modeling in the pilot study and confirmed in the complete study, with the research hypotheses tested in the structural model. The results show that IT Capabilities positively impact Process Performance, which, in turn, impacts Company-level performance. Additionally, IT Capabilities are found to have an indirect impact on Company Performance, confirming partial mediation by Performance at the Process level. The moderating effects of four variables (company size, lifespan, sector dynamism, and industry) were tested in the relationship between IT Capabilities and Process Performance, presenting null results for all four. The theoretical contributions of this research, along with its limitations and research opportunities, are provided in the discussion and conclusion of the article.

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Effective information technology (IT) governance mechanisms: An IT outsourcing perspective

Cited by 156 publications

References 47 publications

Information Technology Governance on Audit Technology Performance among Malaysian Public Sector Auditors

Information Technology Governance on Audit Technology Performance among Malaysian Public Sector Auditors

Information Technology Governance: Applying the Theory of Planned Behaviour

Valor das capacidades de TI para o negócio: análise de desempenho multinível nas organizações brasileiras

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