Information technology investment governance: What is it and does it matter?

Ali, Syaiful, Green, Peter, & Robb, Alistair (2015) Information technology investment governance: What is it and does it matter? International Journal of Accounting Information Systems, 18, pp. 1-25.

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While the growth in the number of IT investments remains strong, research in the IT investment field is limited, resulting in suboptimal practical guidance on effectively governing IT investments. Based on resource-based theory, this paper reports the initial work involved in developing a construct names IT investment governance (ITIG), because it can be used to measure organizations' capability to govern their IT investments. This paper then empirically examines the association of ITIG and corporate performance. The preliminary result is a four-factor, 16-item instrument for assessing the ITIG construct. This method's factors are IT investment value governance, IT investment value monitoring, IT investment appraisals and IT investment project management. The impact of ITIG on corporate performance was demonstrated with a significant and positive relationship found to exist between the ITIG construct and corporate performance, thus supporting the effectiveness of the ITIG construct. Corporations with higher levels of ITIG capability are more likely to maximize the contribution of their IT investments to firm value.

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ID Code: 84724
Item Type: Journal Article
Refereed: Yes
Keywords: Organizational capability, Resource-based theory, Scale development, IT investment governance, Top-level management, Australia
DOI: 10.1016/j.accinf.2015.04.002
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
Copyright Owner: Copyright 2015 Elsevier
Copyright Statement: Licensed under the Creative Commons Attribution; Non-Commercial; No-Derivatives 4.0 International: [DOI]
Deposited On: 12 Jun 2015 00:11
Last Modified: 14 Jul 2015 10:07

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