Information Technology Governance: Reflections on the Past and Future Directions

Abstract

This study investigates the extant literature concerned with Information Technology Governance (ITG), published in leading accounting and management information systems journals, in the period 2005 to 2017. Whilst recent research into ITG has taken a more holistic organizational perspective, the essence remains people, product, processes and performance. Our review reveals ITG's increasingly dual role in improving organizational capability and performance, as well as controlling and monitoring outcomes. Findings show that ITG is concerned with both governing of IT and governing through IT, presaging a more defined connection between ITG's five focus areas and Corporate Governance. Other new themes include ITG's role in improving outcomes in intra- and inter-organizational relationships, embryonic efforts to distil a theory of ITG, and emerging scenarios where the evolving role of IT in business activities is creating profound organizational implications and consequently new avenues for ITG.

Governing information technology (IT) investment: A contingency perspective on organization’s IT investment goals

“…The literature on IT governance is vast (Weill and Ross, 2004;Wilkin and Chenhall, 2020). Our study adds to the body of knowledge on IT investments' governance, which is a component of IT governance concerned with the value delivery and resource management of IT within organizations (Ali et al, 2015;Weill and Ross, 2004).…”

Academic Research on the Role of Corporate Governance and IT Expertise in Addressing Cybersecurity Breaches: Implications for Practice, Policy, and Research

“…This directive has served as a model for similar laws passed in foreign countries and the 2018 California Consumer Privacy Act (CCPA) that took effect on January 1, 1 Research on cybersecurity has mainly focused on information sharing, investments in cybersecurity, the role of internal audit, disclosure of cybersecurity activities, and effects of security breaches. Please refer to Haapama¨ki and Sihvonen (2019), Richardson et al (2019), Walton et al (2021), and Wilkin and Chenhall (2020) 2020, in the U.S. Similar to the GDPR, the CCPA's main focus is to allow California residents more control over the collection and disclosure of personal information and requires businesses to disclose security breaches related to stolen personal information (Becerra 2020).…”

“…To date, cyber-attacks continue to increase and the success of governing bodies in addressing cybersecurity risks and security breaches is relatively unknown. 1 Although there are studies related to cybersecurity that provide research summaries in the areas of (1) cybersecurity disclosures, (2) cybersecurity investment, (3) economic consequences to cybersecurity incidents, and (4) manager and auditor responses to cybersecurity risks (Haapama¨ki and Sihvonen 2019;Richardson, Smith, and Weidenmier Watson 2019;Walton, Wheeler, Zhang, and Zhao 2021;Wilkin and Chenhall 2020), the role of IT as a governance tool to combat cyber-attacks has not been fully explored. With the aim of understanding the current and future role of governance mechanisms in managing cybersecurity risks, this paper reviews the existing cybersecurity guidelines and regulations, and summarizes the empirical research related to corporate governance, security breaches, and IT expertise in overseeing cyber risks, using a combination of words to search for relevant studies published in top peer-reviewed journals.…”

Information Technology Governance Analysis Of Stmik Palcomtech In The New Normal Era Using Cobit 2019 Method

“…While in this study, researchers conducted research on STMIK Palcomtech where this university uses new information technology in the teaching and learning process in the form of the Palcomtech Online Learning application so it is necessary to analyze the use of information technology governance (Wilkin & Chenhall, 2020) (Guzmán & Correa, 2018), especially its application in the new normal era. The use of the Cobit 2019 framework method itself is used because this framework provides measures, indicators, processes and a collection of best practices to help institutions optimally manage information technology and develop appropriate controls on information technology management, especially for universities (Atrinawati et al, 2021) (Gerl, Von Der Heyde, Groß, Seck, & Watkowski, 2020).…”