Abstract:The aim of this article is to analyze the impacts, based on the perceptions of managers, of the deployment of a model to govern the relationship between business areas and IT in a large Brazilian financial organization. To undertake the case study of this deployment, the research firstly performed documental analyses of the process and then sent electronic surveys to a sample of managers in order to evaluate their perceptions of the model's impact in terms of the formalism of the organization's internal proces… Show more
“…IT governance is among the functions or tasks of the board of directors and executive officers (ITGI, 2003). IT governance helps organizations and companies to manage the risks that may result from using IT (Mohamed & Singh, 2012) and the assessment of the efficiency of IT investment (Weill & Ross, 2004), which in turn reflects positively on the performance of the company (Scheeren, Filho, & Tavares, 2013). There is a lot of discrepancy and debate among the previous studies that were concerned with the importance of IT in influencing the performance of the company.…”
Section: Brief Literature Review and Hypothesesmentioning
This study provides additional evidence on information technology (IT) governance and its relationship to firm performance in emerging markets. It aims primarily to determine the level of IT governance in Saudi Arabian companies; it also aims at examining the impact of IT governance on the firm performance. The study target sample is 131 companies taken from 20 sectors of the Saudi financial market; during the year 2017. The researchers have used the IT-related backgrounds of the members of the board of directors as an indicator of IT governance. The researchers have also used another group of corporate governance indicators in addition to a set of control variables. The performance of the companies has been referred to as the operational performance which is represented as Return on Assets (ROA) and the financial performance as the Return on Equity (ROE). The descriptive results have been shocking. The study has shown a sharp decline in IT governance in Saudi companies; only 15% of companies have members of the board of directors with IT-related backgrounds, and the IT governance is not adopted or used in many important sectors. However, the regression analysis shows that there is a positive impact on IT governance only on the operational performance of Saudi companies. The results of this study provide a significant indicator of IT governance in Saudi companies. These results can be also used to develop the corporate governance code to focus more on IT governance.
“…IT governance is among the functions or tasks of the board of directors and executive officers (ITGI, 2003). IT governance helps organizations and companies to manage the risks that may result from using IT (Mohamed & Singh, 2012) and the assessment of the efficiency of IT investment (Weill & Ross, 2004), which in turn reflects positively on the performance of the company (Scheeren, Filho, & Tavares, 2013). There is a lot of discrepancy and debate among the previous studies that were concerned with the importance of IT in influencing the performance of the company.…”
Section: Brief Literature Review and Hypothesesmentioning
This study provides additional evidence on information technology (IT) governance and its relationship to firm performance in emerging markets. It aims primarily to determine the level of IT governance in Saudi Arabian companies; it also aims at examining the impact of IT governance on the firm performance. The study target sample is 131 companies taken from 20 sectors of the Saudi financial market; during the year 2017. The researchers have used the IT-related backgrounds of the members of the board of directors as an indicator of IT governance. The researchers have also used another group of corporate governance indicators in addition to a set of control variables. The performance of the companies has been referred to as the operational performance which is represented as Return on Assets (ROA) and the financial performance as the Return on Equity (ROE). The descriptive results have been shocking. The study has shown a sharp decline in IT governance in Saudi companies; only 15% of companies have members of the board of directors with IT-related backgrounds, and the IT governance is not adopted or used in many important sectors. However, the regression analysis shows that there is a positive impact on IT governance only on the operational performance of Saudi companies. The results of this study provide a significant indicator of IT governance in Saudi companies. These results can be also used to develop the corporate governance code to focus more on IT governance.
“…As a crucial component of the CG framework, ITG aids in the identification and control of IT-related business risks in enterprises [79]. ITG is also related to the evaluation of IT investment efficiency [11], which positively impacts the performance of the organization [72,80]. Companies with superior ITG may gain a competitive edge in driving technological decisions and reducing expenses [72].…”
Section: Cg/itg Mechanisms Financial Performance and Earnings Managementmentioning
In accordance with the segregation of oversight from management decision making, the board-level information technology governance is accountable for supervising managerial IT activities. This research empirically analyzes the impact of board-level IT governance on the performance and earnings management practices of Saudi Arabian stock exchange (Tadawul)-listed companies between 2008 and 2020. The study sample includes cross-sectional time-series data from 154 firms with 18,018 firm-year observations. This study used regression analysis and other econometric models to examine probable endogeneities. The findings show that only the return on assets’ operational performance is positively and significantly related to board-level IT governance among the three performance metrics (return on assets, return on equity, and Tobin’s Q). This indicates that a higher proportion of members with IT experience and the presence of a board-level IT professional as chief information officer/chief technology officer and an IT committee positively impact operational performance. Finally, board-level IT governance competence and other governance attributes do not deter earnings management practices. Therefore, countries like Saudi Arabia should enhance their corporate governance environment considering the increasing significance of IT governance (control, service, and monitoring). There is also a need to review provisions of the Saudi Arabia Corporate Governance Regulations, especially for board composition, the appointment of independent and IT-literate directors, and penalties for non-compliance with regulations.
“…O alinhamento pode ser decisivo para o desenvolvimento da competitividade empresarial e para que as empresas mostrem melhor desempenho econômico (Weill & Ross, 2006;De Haes & Van Grembergen, 2009;Liang, Chiu, Wu, & Straub, 2011;Buchwald, Urbach, & Ahlemann, 2014;Gerow, Grover, Thatcher, & Roth, 2014). Segundo Luftman (2004) e Fernandes e Abreu (2008), um bom alinhamento significa que a organização aplica os recursos de TI de maneira oportuna, tornando-a congruente com as metas, necessidades e estratégia de negócios (Schwarz, Kalila, Kefi, & Schwarz, 2010;Scheeren, Fontes-Filho, & Tavares, 2013).…”
Section: Alinhamento Estratégicounclassified
“…Vários órgãos como OCDE (Organização para Cooperação e Desenvolvimento), IBGC (Instituto Brasileiro de Governança Corporativa), CVM (Comissão de Valores Mobiliários) e BM&Fbovespa (Bolsa de Mercadorias e Futuros da Bolsa de Valores de São Paulo) produziram recomendações de boas práticas de governança corporativa nas quais temas como transparência, gestão de risco e controles são abordados. Mais especificamente em relação à governança de TI, alguns modelos foram sendo elaborados e revisados ao longo dos anos com o objetivo de incorporar os princípios de governança corporativa nas práticas da área de TI nas organizações (Scheeren, Fontes-Filho, & Tavares, 2013).…”
Section: Modelos Para Avaliação Da Maturidade Da Governança De Tiunclassified
Double Blind Review pelo SEER/OJS Revisão: Gramatical, normativa e de formatação GOVERNANÇA DE TECNOLOGIA DA INFORMAÇÃO: UMA ANÁLISE DO NÍVEL DE MATURIDADE EM EMPRESAS ATUANTES NO BRASIL RESUMO O uso de tecnologia da informação (TI) tem crescido visando proporcionar maior suporte ao controle do negócio, notadamente em função do complexo ambiente empresarial atual, no qual a governança corporativa nas empresas tem sido cada vez mais requerida pela sociedade. A partir desse contexto, as áreas de sistemas de informação das empresas também tem desenvolvido ações voltadas à governança de TI. Esta pesquisa objetivou mensurar o nível de maturidade da governança de TI em empresas atuantes no Brasil. Dessa forma, foi realizada uma pesquisa descritiva qualitativa junto a 107 grandes empresas com atividades no país. Os dados foram coletados por meio de questionários de autopreenchimento, que foram analisados com o emprego de técnicas estatísticas. Os principais resultados auferidos na pesquisa de campo mostraram um elevado nível de maturidade da governança de TI nas empresas prospectadas, o que evidencia que a governança de TI é evoluída nas empresas analisadas. Em complemento, as empresas pesquisadas declararam que seus negócios são dependentes da TI em algum nível e, ainda, que os maiores níveis de dependência foram declarados justamente pelas empresas que obtiveram os maiores níveis de maturidade da governança de TI.
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