Explaining IT Governance Disclosure through the Constructs of IT Governance Maturity and IT Strategic Role

Anant Joshi; Laury Bollen; Harold Hassink; Steven  De Haes; Wim van Grembergen

doi:10.1016/j.im.2017.09.003

Explaining IT Governance Disclosure through the Constructs of IT Governance Maturity and IT Strategic Role

Anant Joshi^*, Laury Bollen, Harold Hassink, Steven De Haes, Wim van Grembergen

^*Corresponding author for this work

Research output: Contribution to journal › Article › Academic › peer-review

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Abstract

This study investigates the relation between the maturity of IT governance processes and the IT governance disclosure of firms. Furthermore, it examines whether the strategic role of IT in an industry induces systematic variation in IT governance disclosure. Based on a content analysis of annual reports and a field survey on the maturity of the implementation of COBIT processes, the results demonstrate a role of IT governance frameworks in stimulating accountability and transparency via enhanced external reporting of relevant IT information to external stakeholders, in particular in settings where the strategic role of IT is high.

Original language	English
Pages (from-to)	368-380
Number of pages	13
Journal	Information & Management
Volume	55
Issue number	3
DOIs	https://doi.org/10.1016/j.im.2017.09.003
Publication status	Published - Apr 2018

Keywords

IT governance maturity
COBIT
Disclosure
Industry level strategic role of IT
MANAGEMENT
ANNOUNCEMENTS
INTERNAL CONTROL
SHAREHOLDER-WEALTH
PERFORMANCE
MARKET VALUE
FIRMS
IMPACT
INFORMATION-TECHNOLOGY
ORGANIZATIONS

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title = "Explaining IT Governance Disclosure through the Constructs of IT Governance Maturity and IT Strategic Role",

abstract = "This study investigates the relation between the maturity of IT governance processes and the IT governance disclosure of firms. Furthermore, it examines whether the strategic role of IT in an industry induces systematic variation in IT governance disclosure. Based on a content analysis of annual reports and a field survey on the maturity of the implementation of COBIT processes, the results demonstrate a role of IT governance frameworks in stimulating accountability and transparency via enhanced external reporting of relevant IT information to external stakeholders, in particular in settings where the strategic role of IT is high.",

keywords = "IT governance maturity, COBIT, Disclosure, Industry level strategic role of IT, MANAGEMENT, ANNOUNCEMENTS, INTERNAL CONTROL, SHAREHOLDER-WEALTH, PERFORMANCE, MARKET VALUE, FIRMS, IMPACT, INFORMATION-TECHNOLOGY, ORGANIZATIONS",

author = "Anant Joshi and Laury Bollen and Harold Hassink and {De Haes}, Steven and {van Grembergen}, Wim",

note = "data source:This research study draws on two data sources: 1) survey data on the self-assessment of IT governance maturity by executives and managers of firms; and 2) annual reports in a cross-sectional setting from the same period",

year = "2018",

month = apr,

doi = "10.1016/j.im.2017.09.003",

language = "English",

volume = "55",

pages = "368--380",

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publisher = "Elsevier B.V.",

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AU - Joshi, Anant

AU - Bollen, Laury

AU - Hassink, Harold

AU - De Haes, Steven

AU - van Grembergen, Wim

N1 - data source:This research study draws on two data sources: 1) survey data on the self-assessment of IT governance maturity by executives and managers of firms; and 2) annual reports in a cross-sectional setting from the same period

PY - 2018/4

Y1 - 2018/4

N2 - This study investigates the relation between the maturity of IT governance processes and the IT governance disclosure of firms. Furthermore, it examines whether the strategic role of IT in an industry induces systematic variation in IT governance disclosure. Based on a content analysis of annual reports and a field survey on the maturity of the implementation of COBIT processes, the results demonstrate a role of IT governance frameworks in stimulating accountability and transparency via enhanced external reporting of relevant IT information to external stakeholders, in particular in settings where the strategic role of IT is high.

AB - This study investigates the relation between the maturity of IT governance processes and the IT governance disclosure of firms. Furthermore, it examines whether the strategic role of IT in an industry induces systematic variation in IT governance disclosure. Based on a content analysis of annual reports and a field survey on the maturity of the implementation of COBIT processes, the results demonstrate a role of IT governance frameworks in stimulating accountability and transparency via enhanced external reporting of relevant IT information to external stakeholders, in particular in settings where the strategic role of IT is high.

KW - IT governance maturity

KW - COBIT

KW - Disclosure

KW - Industry level strategic role of IT

KW - MANAGEMENT

KW - ANNOUNCEMENTS

KW - INTERNAL CONTROL

KW - SHAREHOLDER-WEALTH

KW - PERFORMANCE

KW - MARKET VALUE

KW - FIRMS

KW - IMPACT

KW - INFORMATION-TECHNOLOGY

KW - ORGANIZATIONS

U2 - 10.1016/j.im.2017.09.003

DO - 10.1016/j.im.2017.09.003

M3 - Article

SN - 0378-7206

VL - 55

SP - 368

EP - 380

JO - Information & Management

JF - Information & Management

IS - 3

ER -

Explaining IT Governance Disclosure through the Constructs of IT Governance Maturity and IT Strategic Role

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Keywords

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