IT治理机制对组织敏捷性的影响以及高层管理支持和IT双灵巧性的作用

IF 4.1 3区 管理学 Q2 BUSINESS International Journal of Accounting Information Systems Pub Date : 2021-03-01 DOI:10.1016/j.accinf.2021.100501
Jie Zhen , Zongxiao Xie , Kunxiang Dong
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引用次数: 25

摘要

在当今的商业环境中,组织越来越依赖信息技术(IT)来保持敏捷性。本研究通过将高层管理支持、IT治理机制(即结构的、基于过程的和关系的治理)和IT双灵巧性(即IT探索和利用)整合到一个研究模型中,来检验组织敏捷性的前因。我们使用从中国326家公司收集的统计数据来检验我们的模型。我们的研究结果表明,高层管理人员的支持对结构治理、基于过程的治理和关系治理有积极影响。结果表明,基于流程和关系的治理对IT探索和利用有正向影响,而IT探索和利用对组织敏捷性有正向影响。此外,高层管理人员的支持通过基于过程和关系的治理以及IT探索和利用的双重中介对组织敏捷性产生积极影响。我们解释和讨论这些发现,以及他们的理论和实践意义。
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Impact of IT governance mechanisms on organizational agility and the role of top management support and IT ambidexterity

Organizations have increasingly relied on information technology (IT) to remain agile in today’s business environment. This study examines the antecedents of organizational agility by integrating top management support, IT governance mechanisms (i.e., structural, process-based, and relational governance), and IT ambidexterity (i.e., IT exploration and exploitation) into a research model. We test our model using statistical data collected from 326 firms in China. Our findings indicate that top management support positively influences structural, process-based, and relational governance. Results show that process-based and relational governance positively influence IT exploration and exploitation, whereas IT exploration and exploitation positively influence organizational agility. In addition, top management support positively impacts organizational agility through the dual mediation of process-based and relational governance and IT exploration and exploitation. We interpret and discuss these findings as well as their theoretical and practical implications.

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来源期刊
CiteScore
9.00
自引率
6.50%
发文量
23
期刊介绍: The International Journal of Accounting Information Systems will publish thoughtful, well developed articles that examine the rapidly evolving relationship between accounting and information technology. Articles may range from empirical to analytical, from practice-based to the development of new techniques, but must be related to problems facing the integration of accounting and information technology. The journal will address (but will not limit itself to) the following specific issues: control and auditability of information systems; management of information technology; artificial intelligence research in accounting; development issues in accounting and information systems; human factors issues related to information technology; development of theories related to information technology; methodological issues in information technology research; information systems validation; human–computer interaction research in accounting information systems. The journal welcomes and encourages articles from both practitioners and academicians.
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