Information technology, an enabler in corporate governance

Abstract

Purpose -The purpose of this paper is to understand how information technology can be utilized as a driver of incentives in the decision-making process of corporate governance.Design/methodology/approach -The existing theories in corporate governance are compared to understand the incentives offered to executives. Based on the analysis of the theories presented here, an incentive framework is proposed for corporate executives by utilizing the contributions of information technology.Findings -It is found that find that the stakeholder perspective promotes a value-laden approach to corporate governance as opposed to other views that are unilateral. The study posits tapping in to the values and beliefs of corporate executives to produce viable and lasting results as opposed to monetary incentives. Information technology is proposed as an ''enabler'' in empowering executives towards promoting a stakeholder perspective Practical implications -The paper's recommendations can be used by researchers, executives and board members to enhance corporate governance through information technology.Originality/value -The originality of the work presented here is in analyzing the affordances of information technology to enhance decision-making in corporate governance. Information technology is proposed as an ''enabler'' in empowering executives and board members towards promoting a stakeholder perspective.

IT Governance Framework Applied to SMEs

“…While agency theory focuses on the sole dual relationship between managers and shareholders, the stakeholder theory broadens constituencies, adding to managers and shareholders other groups of actors that may have a direct or indirect stake at the firm's operations (Talaulicar, 2010;Abraham, 2012). Stakeholder theory is inherently inscribed into ITG.…”

Governança de tecnologia da informação como parte da governança corporativa, existe realmente relação? Estudo em organizações brasileiras.

“…Isso contradiz a maioria dos estudos fornecendo evidências de que a governança de TI não é apresentada na prática como uma reflexão ou subconjunto de CG, o que proporciona aos gerentes, tanto de negócios quanto de TI, um melhor direcionamento de suas ações. tempo em que se concentra na administração e utilização da TI para concretizar metas de desempenho corporativo (Abraham, 2012;Kuhn Júnior et al, 2013).…”