On IT governance structures and their effectiveness in collaborative organizational structures

Prasad, Acklesh, Green, Peter, & Heales, Jon (2012) On IT governance structures and their effectiveness in collaborative organizational structures. International Journal of Accounting Information Systems, 13(3), pp. 199-220.

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Organizations today engage in various forms of alliances to manage their existing business processes or to diversify into new processes to sustain their competitive positions. Many of today’s alliances use the IT resources as their backbone. The results of these alliances are collaborative organizational structures with little or no ownership stakes between the parties. The emergence of Web 2.0 tools is having a profound effect on the nature and form of these alliance structures. These alliances heavily depend on and make radical use of the IT resources in a collaborative environment. This situation requires a deeper understanding of the governance of these IT resources to ensure the sustainability of the collaborative organizational structures. This study first suggests the types of IT governance structures required for collaborative organizational structures. Semi-structured interviews with senior executives who operate in such alliances reveal that co-created IT governance structures are necessary. Such structures include co-created IT-steering committees, co-created operational committees, and inter-organizational performance management and communication systems. The findings paved the way for the development of a model for understanding approaches to governing IT and evaluating the effectiveness for such governance mechanisms in today’s IT dependent alliances. This study presents a sustainable IT-related capabilities approach to assessing the effectiveness of suggested IT governance structures for collaborative alliances. The findings indicate a favourable association between organizations IT governance efforts and their ability to sustain their capabilities to leverage their IT resources. These IT-related capabilities also relate to measures business value at the process and firm level. This makes it possible to infer that collaborative organizations’ IT governance efforts contribute to business value.

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12 citations in Scopus
6 citations in Web of Science®
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ID Code: 48568
Item Type: Journal Article
Refereed: Yes
Keywords: sustainable IT-related capabilities, Web 2.0 tools, Collaborative organizational structures, dynamic capabilities, IT governance, co-created resources
DOI: 10.1016/j.accinf.2012.06.005
ISSN: 1467-0895
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Copyright Owner: Copyright 2012 Elsevier Inc.
Copyright Statement: NOTICE: this is the author’s version of a work that was accepted for publication in <International Journal of Accounting Information Systems>. Changes resulting from the publishing process, such as peer review, editing, corrections, structural formatting, and other quality control mechanisms may not be reflected in this document. Changes may have been made to this work since it was submitted for publication. A definitive version was subsequently published in International Journal of Accounting Information Systems, [VOL 13, ISSUE 3, (2012)] DOI 10.1016/j.accinf.2012.06.005
Deposited On: 13 Feb 2012 03:06
Last Modified: 23 Jun 2017 15:24

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