Towards an Integrative Theoretical Model For Examining IT Governance Audits

Asmah, Alexander Ekow; Kyobe, Michael

doi:10.1145/3209415.3209423

Cited by 3 publications

(4 citation statements)

References 17 publications

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“…This model has been criticized for its lack of depth, and existing studies based on the model have also being criticized for their descriptive nature (Jewer & Mckay, 2012;Kude et al, 2018). To provide a clear understanding of IT Governance, Asmah and Kyobe (2018) developed an theoretical framework (Figure 1) that looks beyond the three mechanisms espoused in the three-tiered model. They integrated several theories because the concept of IT governance is broad and thus a single theory or framework may not fully explain the underlying constructs.…”

Section: Theoretical Frameworkmentioning

confidence: 99%

“…Governance Mechanisms represent a set of controls, practices, processes and structures implemented within an organization to ensure decisions are in the interest of shareholders, monitor the progress and activities of the organization and take corrective actions where necessary. In this (Asmah & Kyobe, 2018) study, governance mechanisms are broadly classified as Structures, Processes, Leadership, Relational Mechanisms and Technologies. Leadership is clearly separated from structures to emphasize the fiduciary duty of the board to implement these mechanisms and drive change.…”

Section: Governance Mechanismsmentioning

confidence: 99%

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A configurational analysis of IT governance: A study of the financial services sector in Ghana

Asmah

Kyobe

2022

E J Info Sys Dev Countries

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This study seeks to answer the question, what is the right configuration of IT Governance mechanisms that will improve performance? Although few studies have addressed how governance mechanisms improve performance, these studies have adopted a linear approach in assessing the relationships among governance mechanisms. The nature of the linear relationships has not answered the lingering question making this study crucial. The study follows the configurational theories that for IT governance to improve performance, all the governance mechanisms much be implemented coherently. We used Cluster analysis to assess the nature of the configuration in the Ghanaian Financial Services Sector using 7 companies. Our findings confirm our theory that to improve performance, IT Governance mechanisms must be implemented coherently. However, in a fast-changing environment, there is the need to increase focus on technological mechanisms to provide timely information for decision making, collaboration and reduce information asymmetry. As a contribution to practice, this study recommends that policy makers in the financial space should emphasize the need for adequate IT Governance implementations with the right configuration. Companies in the pension and savings and loan sectors should be encouraged to adopt more technological mechanisms.

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Section: Theoretical Frameworkmentioning

confidence: 99%

Section: Governance Mechanismsmentioning

confidence: 99%

A configurational analysis of IT governance: A study of the financial services sector in Ghana

Asmah

Kyobe

2022

E J Info Sys Dev Countries

Self Cite

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“…The recognition that technology use is a social practice involving individual agency highlights how technological practices in the present have the capacity to produce a diverse range of different futures, both imaginatively and materially (Stein, 2008). Shove (2005) argues that to understand how practices emerge and, crucially, how they might change, we need to see how practices are combinations of three elements: Materials (objects, infrastructures, tools, technologies, or ‘stuff’), Meanings (underlying values and understandings, motivational knowledge or ‘image’) and Competences (background knowledge, multiple forms of understanding and practical knowledge, or ‘skills’). Practices evolve or change ‘naturally’, or can, in theory at least, be actively changed to fit a new vision of the future.…”

Section: Conceptualising the Digital Transformation Of Workmentioning

confidence: 99%

Engineering the revolution? Imagining the role of new digital technologies in infrastructure work futures

Leonard

Tyers

2021

New Technol Work Employ

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Contemporary imaginations of the impact of new digital technologies (NDTS) are dominated by utopian visions of a 'revolution' in productivity and efficiency, contrasted with dystopian views of declines of work and human skills, and distrust of artificial intelligence's efficacy. This article explores imaginations of digital futures in the infrastructure sector through case study research of a global engineering organisation. Drawing on a practice approach, a typology is generated from interviews with engineers and managers to reveal that three broad imaginations compete within the organisation: technodeterminism; technoscepticism; and human-centric, all with utopian and dystopian variants. Clear relationships exist between the diverse imaginary positions taken by employees with their different roles, biographies and levels of the organisational agency. Those with relatively higher levels of agency tended towards technocentric utopianism while those with lower levels of agency displayed a resolutely dystopian version. Conversely, while the outwardfacing image of the organisation promotes a utopian imagination of a technologically driven future, those with the very highest levels of the organisational

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“…Moreover, a study on the implementation of CO-BIT 2019 is still limited due to its novelty. COBIT framework, in general, is often seen as a product by practitioners and lacks theoretical claims [14]. COBIT 2019 is developed to address its predecessor's limitations: its complexities and difficulties in applying in practices and lack of guidance on 'how' rather than just 'what' [15,16].…”

Section: Introductionmentioning

confidence: 99%

Leveraging COBIT 2019 to Implement IT Governance in SME Context: A Case Study of Higher Education in Campus A

Utomo

Wijaya

Suzanna

et al. 2022

CommIT (Communication and Information Technology) Journal

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Achieving business and Information Technology (IT) alignment has become the aspiration of most organizations nowadays. Small and Medium Enterprises (SMEs) are not exempt as they also thrive to survive in a competitive market using IT. However, implementing all IT control and management components will be excessive, with a lack of justifiable cost-benefit for SMEs. A tailored governance system based on the specificities of SMEs is necessitated to help the organization to focus on its main objectives and strategies. By leveraging COBIT 2019 design toolkit, the researchers support Campus A in establishing healthy governance and IT management. Both qualitative and quantitative approaches are applied to select relevant governance/ management objectives. The toolkit has been designed with a semi-automated quantitative approach in which users will get scoring for each objective based on the associated value inputted for each design factor. Through a series of discussions with the management team, it concludes the governance design and recommends several improvements to increase its capability level, from the current level of 1.05 (initial stage) to the desired level of 2.33 (repeatable stage). Then, since the toolkit is practical to use, it is also rigid by design with its predefined and protected formula. To some extent, the resulting score or importance level of certain governance/management objectives is questionable and lacks justification. Flags or indicators to ‘should-have’ governance/management objectives, regardless of the organization’s size and type, will be useful to prevent the omission of essential objectives.

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Towards an Integrative Theoretical Model For Examining IT Governance Audits

Cited by 3 publications

References 17 publications

A configurational analysis of IT governance: A study of the financial services sector in Ghana

A configurational analysis of IT governance: A study of the financial services sector in Ghana

Engineering the revolution? Imagining the role of new digital technologies in infrastructure work futures

Leveraging COBIT 2019 to Implement IT Governance in SME Context: A Case Study of Higher Education in Campus A

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