The Role of Compliance Requirements in IT Governance Implementation: An Empirical Study Based on COBIT 2019

Tim Huygh; Steven De Haes; Dirk Steuperaert; Anant Joshi

The Role of Compliance Requirements in IT Governance Implementation: An Empirical Study Based on COBIT 2019

Tim Huygh, Steven De Haes, Dirk Steuperaert, Anant Joshi

Research output: Chapter in Book/Report/Conference proceeding › Conference article in proceeding › Academic › peer-review

Abstract

Rooted in the conformance perspective of IT governance, this paper sets out to research the role of compliance requirements in IT governance implementation, and to shed light on what aspects (i.e., processes) of IT governance are important under different levels of compliance requirements. Based on a large and diverse sample of organizations (N=2566), our results indicate that IT governance implementation level (over five different process domains) consistently goes up with increasing compliance requirements, and that these jumps in IT governance implementation levels are always statistically significant. Moreover, we identify the IT governance processes that are of primary importance for each level of compliance requirements.

Original language	English
Title of host publication	Proceedings of the 55th Annual Hawaii International Conference on System Sciences, HICSS 2022
Editors	Tung X. Bui
Publisher	Hawaii International Conference on System Sciences
Pages	6656-6665
Number of pages	10
Volume	2022-January
ISBN (Electronic)	9780998133157
Publication status	Published - 2022
Event	55th Annual Hawaii International Conference on System Sciences - Online, United States Duration: 3 Jan 2022 → 7 Jan 2022 Conference number: 55

Publication series

Series	Proceedings of the Annual Hawaii International Conference on System Sciences
Volume	2022-January
ISSN	1530-1605

Conference

Conference	55th Annual Hawaii International Conference on System Sciences
Abbreviated title	HICSS 2022
Country/Territory	United States
Period	3/01/22 → 7/01/22

Keywords

INFORMATION-TECHNOLOGY
TRANSPARENCY
CORPORATE

Access to Document

http://hdl.handle.net/10125/80146Licence: CC BY-NC-ND

Cite this

Huygh, T., De Haes, S., Steuperaert, D., & Joshi, A. (2022). The Role of Compliance Requirements in IT Governance Implementation: An Empirical Study Based on COBIT 2019. In T. X. Bui (Ed.), Proceedings of the 55th Annual Hawaii International Conference on System Sciences, HICSS 2022 (Vol. 2022-January, pp. 6656-6665). Hawaii International Conference on System Sciences. http://hdl.handle.net/10125/80146

Huygh, Tim ; De Haes, Steven ; Steuperaert, Dirk et al. / The Role of Compliance Requirements in IT Governance Implementation : An Empirical Study Based on COBIT 2019. Proceedings of the 55th Annual Hawaii International Conference on System Sciences, HICSS 2022. editor / Tung X. Bui. Vol. 2022-January Hawaii International Conference on System Sciences, 2022. pp. 6656-6665 (Proceedings of the Annual Hawaii International Conference on System Sciences, Vol. 2022-January).

@inproceedings{58e67a3919464c96a40169d5c28f5f52,

title = "The Role of Compliance Requirements in IT Governance Implementation: An Empirical Study Based on COBIT 2019",

abstract = "Rooted in the conformance perspective of IT governance, this paper sets out to research the role of compliance requirements in IT governance implementation, and to shed light on what aspects (i.e., processes) of IT governance are important under different levels of compliance requirements. Based on a large and diverse sample of organizations (N=2566), our results indicate that IT governance implementation level (over five different process domains) consistently goes up with increasing compliance requirements, and that these jumps in IT governance implementation levels are always statistically significant. Moreover, we identify the IT governance processes that are of primary importance for each level of compliance requirements.",

keywords = "INFORMATION-TECHNOLOGY, TRANSPARENCY, CORPORATE",

author = "Tim Huygh and {De Haes}, Steven and Dirk Steuperaert and Anant Joshi",

note = "Funding Information: The dataset on which this research is based was collected by means of an online survey between November 27th, 2020 and December 31st, 2020. Supported by ISACA, business, IT, and governance, risk, and compliance (GRC) representatives were solicited through a global e-mailing campaign. While the descriptions provided in the survey were based on the COBIT 2019 framework, they were expressed in a way that prior knowledge and experience with COBIT 2019 was not required. Among other things, the online survey collected data on the respondents{\textquoteright} perceived assessment of the implementation status of the 40 governance and management processes included in the COBIT 2019 framework, as well as the level of compliance requirements to which the organization is subject to. The survey received 3170 responses in total, out of which 2566 were deemed valid responses for data analysis. ; 55th Annual Hawaii International Conference on System Sciences, HICSS 2022 ; Conference date: 03-01-2022 Through 07-01-2022",

year = "2022",

language = "English",

volume = "2022-January",

series = "Proceedings of the Annual Hawaii International Conference on System Sciences",

publisher = "Hawaii International Conference on System Sciences",

pages = "6656--6665",

editor = "Bui, {Tung X.}",

booktitle = "Proceedings of the 55th Annual Hawaii International Conference on System Sciences, HICSS 2022",

address = "United States",

}

Huygh, T, De Haes, S, Steuperaert, D & Joshi, A 2022, The Role of Compliance Requirements in IT Governance Implementation: An Empirical Study Based on COBIT 2019. in TX Bui (ed.), Proceedings of the 55th Annual Hawaii International Conference on System Sciences, HICSS 2022. vol. 2022-January, Hawaii International Conference on System Sciences, Proceedings of the Annual Hawaii International Conference on System Sciences, vol. 2022-January, pp. 6656-6665, 55th Annual Hawaii International Conference on System Sciences, United States, 3/01/22. <http://hdl.handle.net/10125/80146>

The Role of Compliance Requirements in IT Governance Implementation: An Empirical Study Based on COBIT 2019. / Huygh, Tim; De Haes, Steven; Steuperaert, Dirk et al.
Proceedings of the 55th Annual Hawaii International Conference on System Sciences, HICSS 2022. ed. / Tung X. Bui. Vol. 2022-January Hawaii International Conference on System Sciences, 2022. p. 6656-6665 (Proceedings of the Annual Hawaii International Conference on System Sciences, Vol. 2022-January).

Research output: Chapter in Book/Report/Conference proceeding › Conference article in proceeding › Academic › peer-review

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T1 - The Role of Compliance Requirements in IT Governance Implementation

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AU - Huygh, Tim

AU - De Haes, Steven

AU - Steuperaert, Dirk

AU - Joshi, Anant

N1 - Conference code: 55

PY - 2022

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N2 - Rooted in the conformance perspective of IT governance, this paper sets out to research the role of compliance requirements in IT governance implementation, and to shed light on what aspects (i.e., processes) of IT governance are important under different levels of compliance requirements. Based on a large and diverse sample of organizations (N=2566), our results indicate that IT governance implementation level (over five different process domains) consistently goes up with increasing compliance requirements, and that these jumps in IT governance implementation levels are always statistically significant. Moreover, we identify the IT governance processes that are of primary importance for each level of compliance requirements.

AB - Rooted in the conformance perspective of IT governance, this paper sets out to research the role of compliance requirements in IT governance implementation, and to shed light on what aspects (i.e., processes) of IT governance are important under different levels of compliance requirements. Based on a large and diverse sample of organizations (N=2566), our results indicate that IT governance implementation level (over five different process domains) consistently goes up with increasing compliance requirements, and that these jumps in IT governance implementation levels are always statistically significant. Moreover, we identify the IT governance processes that are of primary importance for each level of compliance requirements.

KW - INFORMATION-TECHNOLOGY

KW - TRANSPARENCY

KW - CORPORATE

M3 - Conference article in proceeding

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T3 - Proceedings of the Annual Hawaii International Conference on System Sciences

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EP - 6665

BT - Proceedings of the 55th Annual Hawaii International Conference on System Sciences, HICSS 2022

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Y2 - 3 January 2022 through 7 January 2022

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Huygh T, De Haes S, Steuperaert D, Joshi A. The Role of Compliance Requirements in IT Governance Implementation: An Empirical Study Based on COBIT 2019. In Bui TX, editor, Proceedings of the 55th Annual Hawaii International Conference on System Sciences, HICSS 2022. Vol. 2022-January. Hawaii International Conference on System Sciences. 2022. p. 6656-6665. (Proceedings of the Annual Hawaii International Conference on System Sciences, Vol. 2022-January).

The Role of Compliance Requirements in IT Governance Implementation: An Empirical Study Based on COBIT 2019

Abstract

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Keywords

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