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A capabilities-based approach to obtaining a deeper understanding of information technology governance effectiveness : evidence from IT steering committees

Prasad, Acklesh, Heales, Jon, & Green, Peter (2010) A capabilities-based approach to obtaining a deeper understanding of information technology governance effectiveness : evidence from IT steering committees. International Journal of Accounting Information Systems, 11(3), pp. 214-232.

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Abstract

Given the substantial investment in information technology (IT), and the significant impact IT has on organizational success, organizations consume considerable resources to manage acquisition and use of their IT resources. While various arguments proposed suggest which IT governance arrangements may work best, our understanding of the effectiveness of such initiatives is limited. We examine the relationship between the effectiveness of IT steering committee driven IT governance initiatives and firm's IT management and IT infrastructure related capabilities. We further propose that firm's ITrelated capabilities generated through IT governance initiatives should improve its business processes and firm-level performance. We test these relationships empirically by a field survey. Results suggest that firms' effectiveness of IT steering committee driven IT governance initiatives positively relates to the level of their IT-related capabilities. We also found positive relationships between IT-related capabilities and internal process-level performance. Our results also support that improvement in internal process-level performance positively relates to improvement in customer service and firm-level performance.

Impact and interest:

18 citations in Scopus
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ID Code: 48569
Item Type: Journal Article
Keywords: IT governance, IT steering committees, IT-related capabilities, Internal process-level performance, Improvement in customer service, Firm-level performance
DOI: 10.1016/j.accinf.2010.07.013
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
Current > Schools > School of Accountancy
Deposited On: 13 Feb 2012 16:54
Last Modified: 14 Jul 2014 13:21

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