In the field of project management, rapidly changing environments are newly recognized and of increased challenge. Old-fashioned inflexible methods, focused around process control, are considered obsolete. Along with the increasing diffusion of project management worldwide, a comprehensive governance principle does not yet address this objective. Therefore, the driven dynamic changes (DC) into the business environment strongly influence the business processes and the project objectives. Thus, the risk of failure for outsourced information technology projects will increase. Thus, there is a clear need of an approach which will handle dynamic changes (DC) into project development life cycle (PDLC). This research focus on how the adoption of control principle in project development life cycle (PDLC) will reduce the effect of dynamic changes on overall project objectives. A qualitative approach has been followed by incorporating project management controls from different industrial standards, secondary data from available scientific literature and case study of Omani public organization were adopted and analyzed. This research will outline the foundation of an approach to how dynamic changes can easily be managed by using control practices during PDLC and can be accommodated within project budget.
{"title":"An Approach to Audit Dynamic Changes within Project Development Life Cycle - A Case of Omani Public Organization","authors":"Saqib Ali, Ruqaya Al Badi","doi":"10.5171/2013.480436","DOIUrl":"https://doi.org/10.5171/2013.480436","url":null,"abstract":"In the field of project management, rapidly changing environments are newly recognized and of increased challenge. Old-fashioned inflexible methods, focused around process control, are considered obsolete. Along with the increasing diffusion of project management worldwide, a comprehensive governance principle does not yet address this objective. Therefore, the driven dynamic changes (DC) into the business environment strongly influence the business processes and the project objectives. Thus, the risk of failure for outsourced information technology projects will increase. Thus, there is a clear need of an approach which will handle dynamic changes (DC) into project development life cycle (PDLC). This research focus on how the adoption of control principle in project development life cycle (PDLC) will reduce the effect of dynamic changes on overall project objectives. A qualitative approach has been followed by incorporating project management controls from different industrial standards, secondary data from available scientific literature and case study of Omani public organization were adopted and analyzed. This research will outline the foundation of an approach to how dynamic changes can easily be managed by using control practices during PDLC and can be accommodated within project budget.","PeriodicalId":187676,"journal":{"name":"Communications of the IBIMA","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134079321","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
There is a growing interest in cloud computing due to its various benefits such as the efficient utilization of computing resources. However, privacy and security concerns are among the main obstacles facing the widespread adoption of this new technology. For instance, it is more desirable for many potential organizations and users that privacy protections and access authorizations on their data stored in the cloud remain under their control and only authorized entities can have access to the data even for the cloud server. In this paper, we propose a method that enables cloud clients more control of data security requirements on their data stored in the cloud. The data is protected by a client before it is sent to the cloud in a secure manner that only authorized users can access it. To provide a complete protection from unauthorized access, even the cloud provider is prevented from revealing the data content and access control policies. The client or data owner has complete control on what methods to use to protect the data and on who can have access on the data. The proposed method is based on a combination of cryptography techniques, including the Chines Remainder Theorem, symmetric and asymmetric encryptions. The proposed method combines access control and key sharing in one mechanism. In addition, the proposed method allows a client to use a unique key to encrypt the data and attaches it securely to its encrypted data. Only authorized users can have access to the key in order to decrypt the encrypted data. The data has all the security requirements independently attached to it including the integrity proof. The proposed method is efficient and has its computational overheard minimized. With all the security requirements and metadata stored with the data itself, the proposed method is also flexible and suitable for protecting clients’ data in the cloud computing environment.
{"title":"Enhancing data privacy and access anonymity in cloud computing","authors":"Nabil Giweli, S. Shahrestani, Hon Cheung","doi":"10.5171/2013.462966","DOIUrl":"https://doi.org/10.5171/2013.462966","url":null,"abstract":"There is a growing interest in cloud computing due to its various benefits such as the efficient utilization of computing resources. However, privacy and security concerns are among the main obstacles facing the widespread adoption of this new technology. For instance, it is more desirable for many potential organizations and users that privacy protections and access authorizations on their data stored in the cloud remain under their control and only authorized entities can have access to the data even for the cloud server. In this paper, we propose a method that enables cloud clients more control of data security requirements on their data stored in the cloud. The data is protected by a client before it is sent to the cloud in a secure manner that only authorized users can access it. To provide a complete protection from unauthorized access, even the cloud provider is prevented from revealing the data content and access control policies. The client or data owner has complete control on what methods to use to protect the data and on who can have access on the data. The proposed method is based on a combination of cryptography techniques, including the Chines Remainder Theorem, symmetric and asymmetric encryptions. The proposed method combines access control and key sharing in one mechanism. In addition, the proposed method allows a client to use a unique key to encrypt the data and attaches it securely to its encrypted data. Only authorized users can have access to the key in order to decrypt the encrypted data. The data has all the security requirements independently attached to it including the integrity proof. The proposed method is efficient and has its computational overheard minimized. With all the security requirements and metadata stored with the data itself, the proposed method is also flexible and suitable for protecting clients’ data in the cloud computing environment.","PeriodicalId":187676,"journal":{"name":"Communications of the IBIMA","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-01-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114980981","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
I. Robu, Ionela-Corina Chersan, M. Mironiuc, Mihai Carp
The recent famous financial frauds have demonstrated that in many cases the auditor was either responsible for or an accomplice in their manifestation. Thus, the auditor plays an important role in ensuring a true and fair view regarding the financial position and performance of the company. International standards on auditing indicate that the financial auditor’s main objective is to serve the stakeholders’ interests by expressing an independent, objective and competent opinion regarding the accuracy of information from financial statements. Also, according to audit standards, the auditor has the responsibility to assess fraud risk and how it could influence his opinion. The purpose of this study is to test if there is a connection between the affiliation of the client-company to an auditor who is member of Big4 and the incidence of financial fraud. The research results indicate the existence of a company profile that is defrauded or not defrauded. Starting from a series of factors associated to the financial auditor, a deterministic model was proposed in the study for estimating the probability of being defrauded. For the validation of the working hypotheses, a sample consisting of 200 defrauded and not defrauded companies was selected, quoted on New York Stock Exchange. Research results were obtained by processing the data with SPSS 19.0.
{"title":"Empirical Study on the Assessment of the Auditor's Responsibility Regarding the Risk of Financial Fraud","authors":"I. Robu, Ionela-Corina Chersan, M. Mironiuc, Mihai Carp","doi":"10.5171/2012.216771","DOIUrl":"https://doi.org/10.5171/2012.216771","url":null,"abstract":"The recent famous financial frauds have demonstrated that in many cases the auditor was either responsible for or an accomplice in their manifestation. Thus, the auditor plays an important role in ensuring a true and fair view regarding the financial position and performance of the company. International standards on auditing indicate that the financial auditor’s main objective is to serve the stakeholders’ interests by expressing an independent, objective and competent opinion regarding the accuracy of information from financial statements. Also, according to audit standards, the auditor has the responsibility to assess fraud risk and how it could influence his opinion. The purpose of this study is to test if there is a connection between the affiliation of the client-company to an auditor who is member of Big4 and the incidence of financial fraud. The research results indicate the existence of a company profile that is defrauded or not defrauded. Starting from a series of factors associated to the financial auditor, a deterministic model was proposed in the study for estimating the probability of being defrauded. For the validation of the working hypotheses, a sample consisting of 200 defrauded and not defrauded companies was selected, quoted on New York Stock Exchange. Research results were obtained by processing the data with SPSS 19.0.","PeriodicalId":187676,"journal":{"name":"Communications of the IBIMA","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2012-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131812710","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Leading up to the 2012 Olympic Games the demands for transparency and correctness in referee decision making in the sport of taekwondo increased dramatically to the extent where differing technologies were implemented for the first time at the Olympic level in London. This post Olympic research examines the impacts of those technologies on one sector of the sport’s stakeholders – referees. The study was conducted through discussion groups and interviews with elite level international referees (n=31). The findings present that via the diligent use and application of the technologies, provided mechanisms to greatly improve the correctness of decisions by being an effective aid to the referee’s decision making process, which contributed to the success of the event. Further it can be seen that with the implementation and use of these technologies, competition can now be provided on a fairer platform, in turn leading to a greater improvement in player performance and providing a more attractive competition. These findings provide a platform for further studies including trials utilizing more advanced technologies to further increase the transparency and correctness of referee decision making.
{"title":"2012 Olympic Games Decision Making Technologies for Taekwondo Competition","authors":"R. Leveaux","doi":"10.5171/2012.834755","DOIUrl":"https://doi.org/10.5171/2012.834755","url":null,"abstract":"Leading up to the 2012 Olympic Games the demands for transparency and correctness in referee decision making in the sport of taekwondo increased dramatically to the extent where differing technologies were implemented for the first time at the Olympic level in London. This post Olympic research examines the impacts of those technologies on one sector of the sport’s stakeholders – referees. The study was conducted through discussion groups and interviews with elite level international referees (n=31). The findings present that via the diligent use and application of the technologies, provided mechanisms to greatly improve the correctness of decisions by being an effective aid to the referee’s decision making process, which contributed to the success of the event. Further it can be seen that with the implementation and use of these technologies, competition can now be provided on a fairer platform, in turn leading to a greater improvement in player performance and providing a more attractive competition. These findings provide a platform for further studies including trials utilizing more advanced technologies to further increase the transparency and correctness of referee decision making.","PeriodicalId":187676,"journal":{"name":"Communications of the IBIMA","volume":"150 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2012-11-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115114708","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Despite extensive studies in the ERP literature, little empirical understanding has been reached in relation to ERP implementation experiences in developing markets, particularly in the UAE context. Derived from the notions of critical successful factors and multisite implementation, two of widely researched areas in ERP studies, this paper thus seeks to provide practical insights about organizations’ ERP implementation experiences in the UAE setting. More specifically, it describes and contrasts critical factors and multisite implementation experiences in two case organizations situated in the UAE. These case organizations, one being categorized as a global company and the other local, provide interesting comparison of ERP implementation because of their complementary organizational structure and business strategies. In contrast to traditional ERP frameworks’ suggestions, these case organizations’ experiences reveal that contemporary ERP implementations might be more complex than previously expected since none of these case organizations’ ERP experiences follows suggestions made by frameworks based. Further discussion about how to better understand and examine maturing ERP technology in an increasingly globalized business environment such as the UAE is provided.
{"title":"Critical Factors and Multisite Implementation of ERP: A Case Study in the UAE","authors":"Wenshin Chen","doi":"10.5171/2012.768706","DOIUrl":"https://doi.org/10.5171/2012.768706","url":null,"abstract":"Despite extensive studies in the ERP literature, little empirical understanding has been reached in relation to ERP implementation experiences in developing markets, particularly in the UAE context. Derived from the notions of critical successful factors and multisite implementation, \u0000two of widely researched areas in ERP studies, this paper thus seeks to provide practical insights about organizations’ ERP implementation experiences in the UAE setting. More specifically, it describes and contrasts critical factors and multisite implementation experiences \u0000in two case organizations situated in the UAE. These case organizations, one being categorized as a global company and the other local, provide interesting comparison of ERP implementation because of their complementary organizational structure and business strategies. In contrast to traditional ERP frameworks’ suggestions, these case organizations’ experiences reveal that contemporary ERP implementations might be more complex than previously expected since none of these case organizations’ ERP experiences follows suggestions made by frameworks \u0000based. Further discussion about how to better understand and examine maturing ERP technology in an increasingly globalized business environment such as the UAE is provided.","PeriodicalId":187676,"journal":{"name":"Communications of the IBIMA","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2012-10-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123936161","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The paper presents a quality matrix, some strategies and different tools for product evaluation using IT programs. The paper presents some solutions obtained with different programs and the influence upon the life cycle of the product, especially from design stage of technological manufacturing until the product decline. The development of a new product by a company begins when the need to create a new product appears: a new technology, the appearance of a competitive product or a change in the existing legal framework and is completed with the final introduction of the product in the market. These new products may be based already on another existing products based on new technology without the need of support from others. A company decision to develop a new product is probably one of the most important decisions to be made in the history of that company, because a new product development is directly linked with the development and the evolution of that company. The types of companies to which design and development techniques are best applied are those which design and manufacture their own products, and in which competitiveness is described by factors such as: quality, price, functionality, development time, commercialization time.
{"title":"A Quality Matrix to Improve the Knowledge Product Management","authors":"D. Boca","doi":"10.5171/2012.612096","DOIUrl":"https://doi.org/10.5171/2012.612096","url":null,"abstract":"The paper presents a quality matrix, some strategies and different tools for product evaluation using IT programs. The paper presents some solutions obtained with different programs and the influence upon the life cycle of the product, especially from design stage of technological manufacturing until the product decline. The development of a new product by a company begins when the need to create a new product appears: a new technology, the appearance of a competitive product or a change in the existing legal framework and is completed with the final introduction of the product in the market. These new products may be based already on another existing products based on new technology without the need of support from others. A company decision to develop a new product is probably one of the most important decisions to be made in the history of that company, because a new product development is directly linked with the development and the evolution of that company. The types of companies to which design and development techniques are best applied are those which design and manufacture their own products, and in which competitiveness is described by factors such as: quality, price, functionality, development time, commercialization time.","PeriodicalId":187676,"journal":{"name":"Communications of the IBIMA","volume":"179 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2012-09-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116607436","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
M. Bulearca, Cătălin Popescu, M. Muscalu, C. Ghiga
Highlighting both the problems of composing and acquiring mineral rent, and the procedures and forms in which the rent is reflected in the price of mining products and energy resources are basic premises to emerge specific methodological elements of economic management of mineral resources. As our researches revealed, contractual duties represent one of these elements. Hence, the problem of new approaching in mining rents is to select policies for the contractual duty to provide sufficient incentives for foreign companies engaged in exploration and extraction of resources, by obtaining the broadest possible part of that resource rent.
{"title":"Resources Management and Rent Theory in Mining Industry","authors":"M. Bulearca, Cătălin Popescu, M. Muscalu, C. Ghiga","doi":"10.5171/2012.790264","DOIUrl":"https://doi.org/10.5171/2012.790264","url":null,"abstract":"Highlighting both the problems of composing and acquiring mineral rent, and the procedures and forms in which the rent is reflected in the price of mining products and energy resources are basic premises to emerge specific methodological elements of economic management of mineral resources. As our researches revealed, contractual duties represent one of these elements. Hence, the problem of new approaching in mining rents is to select policies for the contractual duty to provide sufficient incentives for foreign companies engaged in exploration and extraction of resources, by obtaining the broadest possible part of that resource rent.","PeriodicalId":187676,"journal":{"name":"Communications of the IBIMA","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2012-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133127043","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This paper investigates factors that influence Romanian companies to use Internet as a means to conduct their banking activities. The research model in this study was developed based on previous works that utilized technology acceptance theories and related empirical studies on the adoption of information technologies in economic activities, such as e-commerce and ebanking. Questionnaires were distributed to companies’ managers in Romania. The data collected were subjected to factor analysis and multiple regression. The results show that compatibility, technical resources and self-efficacy have significant effect on the intention of the managers to use e-banking. Findings of this study indicate the importance of these three factors in influencing the Romanian companies to adopt e-banking. Addressing these factors in banks’ marketing strategy may enhance their success to expand e-banking services to new corporate customers.
{"title":"E-banking Adoption in Romanian Companies: Determining Factors and Model","authors":"L. Moga, K. Nor, Eugen Mitrica","doi":"10.5171/2012.385699","DOIUrl":"https://doi.org/10.5171/2012.385699","url":null,"abstract":"This paper investigates factors that influence Romanian companies to use Internet as a means to conduct their banking activities. The research model in this study was developed based on previous works that utilized technology acceptance theories and related empirical studies on the adoption of information technologies in economic activities, such as e-commerce and ebanking. Questionnaires were distributed to companies’ managers in Romania. The data collected were subjected to factor analysis and multiple regression. The results show that compatibility, technical resources and self-efficacy have significant effect on the intention of the managers to use e-banking. Findings of this study indicate the importance of these three factors in influencing the Romanian companies to adopt e-banking. Addressing these factors in banks’ marketing strategy may enhance their success to expand e-banking services to new corporate customers.","PeriodicalId":187676,"journal":{"name":"Communications of the IBIMA","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2012-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133401350","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
According to The International Standards on Auditing , the purpose of the auditor in an audit engagement is to express an independent, objective and a professional opinion regarding the accuracy of the financial statements of the companies audited. During his mission, the auditors must also assess the company’s ability to continue as a going concern , with a major impact on the preparation and the quality of financial statements that are reported. To support his opinion, regarding the hypothesis of going concern , the auditor must obtain sufficient and appropriate audit evidence, and perform the necessary audit procedures. For that, analytical procedures ensure a series of comparative information at the level of analyzed periods or branch, useful to the auditor in the audit engagement. The present study aims to obtain a deterministic model based on duration models, for assessing the audited companies’ ability to continue as a going concern . The research results are useful to the auditor in the assessment of the audited company’s compliance with the going concern assumption , in preparation of financial statements. The analysis was performed on a sample of 77 companies quoted on the Bucharest Stock Exchange that were subject to the insolvency risk, in the period 2008-2011. To obtain the research results, data were treated with statistical software SPSS 19.0.
{"title":"Obtaining Audit Evidence for Assessing Companies' Ability to Continue as a Going Concern, Using Duration Models","authors":"M. Mironiuc, I. Robu, Mihai Carp","doi":"10.5171/2012.595761","DOIUrl":"https://doi.org/10.5171/2012.595761","url":null,"abstract":"According to The International Standards on Auditing , the purpose of the auditor in an audit engagement is to express an independent, objective and a professional opinion regarding the accuracy of the financial statements of the companies audited. During his mission, the auditors must also assess the company’s ability to continue as a going concern , with a major impact on the preparation and the quality of financial statements that are reported. To support his opinion, regarding the hypothesis of going concern , the auditor must obtain sufficient and appropriate audit evidence, and perform the necessary audit procedures. For that, analytical procedures ensure a series of comparative information at the level of analyzed periods or branch, useful to the auditor in the audit engagement. The present study aims to obtain a deterministic model based on duration models, for assessing the audited companies’ ability to continue as a going concern . The research results are useful to the auditor in the assessment of the audited company’s compliance with the going concern assumption , in preparation of financial statements. The analysis was performed on a sample of 77 companies quoted on the Bucharest Stock Exchange that were subject to the insolvency risk, in the period 2008-2011. To obtain the research results, data were treated with statistical software SPSS 19.0.","PeriodicalId":187676,"journal":{"name":"Communications of the IBIMA","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2012-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128578412","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
In the last 20 years, the use of IT by organizations has increased and ITG discipline is today a major concern. ITG has been recognized as a CIO top-10 issue for more than five years and has risen in priority between 2007 and 2009. Best practices and frameworks have been proposed in order to help organizations in ITG implementation. However, such practices and frameworks argue that the application of their practices depends on each organization context, but they don’t describe the different contexts and how the practices must be applied given the different contexts. Such fact calls for the identification and formalization of the determinant factors that can influence each ITG implementation which is not present in any framework. The researchers start the paper with a literature review to leverage such differentiator factors, herein called contingency factors, in order to provide a scientific viewpoint. Then, the researchers present the evaluation section with expert’s interviews in order to provide practitioner viewpoint. The researchers finalize the research with main contribution and future work section.
{"title":"IT Governance Implementation: the determinant factors","authors":"R. Pereira, M. Silva","doi":"10.5171/2012.970363","DOIUrl":"https://doi.org/10.5171/2012.970363","url":null,"abstract":"In the last 20 years, the use of IT by organizations has increased and ITG discipline is today a major concern. ITG has been recognized as a CIO top-10 issue for more than five years and has risen in priority between 2007 and 2009. Best practices and frameworks have been proposed in order to help organizations in ITG implementation. However, such practices and frameworks argue that the application of their practices depends on each organization context, but they don’t describe the different contexts and how the practices must be applied given the different contexts. Such fact calls for the identification and formalization of the determinant factors that can influence each ITG implementation which is not present in any framework. The researchers start the paper with a literature review to leverage such differentiator factors, herein called contingency factors, in order to provide a scientific viewpoint. Then, the researchers present the evaluation section with expert’s interviews in order to provide practitioner viewpoint. The researchers finalize the research with main contribution and future work section.","PeriodicalId":187676,"journal":{"name":"Communications of the IBIMA","volume":"115 11","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2012-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121015997","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}