Modeling the impact of information technology governance effectiveness using partial least square

Kaur, Jasber; Mohamed, Norshidah; Ahlan, Abdul Rahman

doi:10.1109/icssbe.2012.6396636

Cited by 4 publications

(4 citation statements)

References 22 publications

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“…Carr [103] suggested that IT did not have a strategic impact on projects since it has become a generally available commodity; hence, it has not been viewed as strategically important by the directors of organizations. The empirical study conducted by Kaur et al [104] on the relationship among ITG and corporate financial performance revealed no significant relationship. According to that study's findings and conclusion, although ITG factors such as structures, processes, and relational mechanisms were related to firm performance, they accounted for only around 6% of the variation in firm performance [104].…”

Section: Board-level Itg and Firm Performancementioning

confidence: 96%

“…The empirical study conducted by Kaur et al [104] on the relationship among ITG and corporate financial performance revealed no significant relationship. According to that study's findings and conclusion, although ITG factors such as structures, processes, and relational mechanisms were related to firm performance, they accounted for only around 6% of the variation in firm performance [104].…”

Section: Board-level Itg and Firm Performancementioning

confidence: 96%

“…In a nutshell, empirical research on the relationship among board-level ITG on EM and firm financial performance largely indicated a positive relationship [4,9,20,21,50,72,80,91,97], whereas a few studies suggested a negative or no relationship [102][103][104].…”

Section: Board-level Itg and Firm Performancementioning

confidence: 99%

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Information Technology Governance and Corporate Boards’ Relationship with Companies’ Performance and Earnings Management: A Longitudinal Approach

Singh

Alhulail

2023

Sustainability

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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.

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Section: Board-level Itg and Firm Performancementioning

confidence: 96%

Section: Board-level Itg and Firm Performancementioning

confidence: 96%

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Information Technology Governance and Corporate Boards’ Relationship with Companies’ Performance and Earnings Management: A Longitudinal Approach

Singh

Alhulail

2023

Sustainability

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“…Information Technology (IT) has now become an essential requirement in almost all companies or organizations. This is believed because IT can help improve effectiveness and efficiency in business processes [1]- [5]. To increase the effectiveness and efficiency, it is necessary to optimize the information obtained from IT, so that business processes will get many benefits [6]- [7], opportunities, and gain competitive advantage [8] .…”

Section: Introductionmentioning

confidence: 99%

Information Technology Governance Awareness: A Proposed Formula for Assessment

Yudatama

Harmadji

2022

J. RESTI (Rekayasa Sist. Teknol. Inf.)

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This article aims to provide a proposed formula that can be used to measure the level of success in the practice of Information Technology Governance. To obtain this formulation, in-depth surveys and interviews involving several experts are needed. The calculation results show that organization G has an awareness value of 93 (good) with a maturity value of 3.13. On the other hand, organization E has an awareness value of 70 (medium) with a maturity value of 2.60. This proposed formula can be used as an alternative way to determine the level of success of an organization in the practice of Information Technology Governance by knowing the level of awareness. So far, to determine the level of success in implementing IT Governance practices in an organization, the method used is to calculate the maturity level that refers to COBIT best practices, which only focus on objects but do not focus on subjects (stakeholders) in the organization.

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Effectiveness of IT Governance of Online Businesses with Analytical Hierarchy Process Method

Kosasi

Vedyanto

Yuliani

2018

2018 6th International Conference on Cyber and IT Service Management (CITSM)

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Modeling the impact of information technology governance effectiveness using partial least square

Cited by 4 publications

References 22 publications

Information Technology Governance and Corporate Boards’ Relationship with Companies’ Performance and Earnings Management: A Longitudinal Approach

Information Technology Governance and Corporate Boards’ Relationship with Companies’ Performance and Earnings Management: A Longitudinal Approach

Information Technology Governance Awareness: A Proposed Formula for Assessment

Effectiveness of IT Governance of Online Businesses with Analytical Hierarchy Process Method

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