Publication
Title
Explaining IT governance disclosure through the constructs of IT governance maturity and IT strategic role
Author
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.
Language
English
Source (journal)
Information & management. - Amsterdam
Publication
Amsterdam : 2018
ISSN
0378-7206
DOI
10.1016/J.IM.2017.09.003
Volume/pages
55 :3 (2018) , p. 368-380
ISI
000429512300008
Full text (Publisher's DOI)
Full text (open access)
UAntwerpen
Faculty/Department
Research group
Publication type
Subject
Affiliation
Publications with a UAntwerp address
External links
Web of Science
Record
Identifier
Creation 11.09.2017
Last edited 09.10.2023
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