要使 IT 治理成为公司治理不可或缺的组成部分,董事会需要发挥的作用

IF 4.1 3区 管理学 Q2 BUSINESS International Journal of Accounting Information Systems Pub Date : 2024-07-06 DOI:10.1016/j.accinf.2024.100694
Laura Caluwe , Carla L. Wilkin , Steven De Haes , Tim Huygh
{"title":"要使 IT 治理成为公司治理不可或缺的组成部分,董事会需要发挥的作用","authors":"Laura Caluwe ,&nbsp;Carla L. Wilkin ,&nbsp;Steven De Haes ,&nbsp;Tim Huygh","doi":"10.1016/j.accinf.2024.100694","DOIUrl":null,"url":null,"abstract":"<div><p>Digitization is fundamentally changing how organizations create and deliver business value, with information technology (IT) leveraged to improve business processes and controls. Its pervasive effects upon organizations’ risk exposures and performance requires boards’ prudent and integrated consideration of the resultant IT opportunities and risk management. However, IT governance research suggests that boards’ governance of IT is more commonly delegated and relegated to management and committees than integrated as part of their corporate governance practices. In response, our study contributes timely and structured understanding of boards’ roles and the mechanisms required for IT governance to become an integrated component of corporate governance.</p></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":null,"pages":null},"PeriodicalIF":4.1000,"publicationDate":"2024-07-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1467089524000277/pdfft?md5=a2c01a94c4ff885677195e00e597a103&pid=1-s2.0-S1467089524000277-main.pdf","citationCount":"0","resultStr":"{\"title\":\"Board roles required for IT governance to become an integral component of corporate governance\",\"authors\":\"Laura Caluwe ,&nbsp;Carla L. Wilkin ,&nbsp;Steven De Haes ,&nbsp;Tim Huygh\",\"doi\":\"10.1016/j.accinf.2024.100694\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<div><p>Digitization is fundamentally changing how organizations create and deliver business value, with information technology (IT) leveraged to improve business processes and controls. Its pervasive effects upon organizations’ risk exposures and performance requires boards’ prudent and integrated consideration of the resultant IT opportunities and risk management. However, IT governance research suggests that boards’ governance of IT is more commonly delegated and relegated to management and committees than integrated as part of their corporate governance practices. In response, our study contributes timely and structured understanding of boards’ roles and the mechanisms required for IT governance to become an integrated component of corporate governance.</p></div>\",\"PeriodicalId\":47170,\"journal\":{\"name\":\"International Journal of Accounting Information Systems\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":4.1000,\"publicationDate\":\"2024-07-06\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"https://www.sciencedirect.com/science/article/pii/S1467089524000277/pdfft?md5=a2c01a94c4ff885677195e00e597a103&pid=1-s2.0-S1467089524000277-main.pdf\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"International Journal of Accounting Information Systems\",\"FirstCategoryId\":\"91\",\"ListUrlMain\":\"https://www.sciencedirect.com/science/article/pii/S1467089524000277\",\"RegionNum\":3,\"RegionCategory\":\"管理学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"BUSINESS\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Journal of Accounting Information Systems","FirstCategoryId":"91","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S1467089524000277","RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS","Score":null,"Total":0}
引用次数: 0

摘要

数字化正在从根本上改变组织创造和提供业务价值的方式,信息技术(IT)被用来改善业务流程和控制。信息技术对组织的风险敞口和绩效产生了普遍影响,这就要求董事会审慎地综合考虑由此带来的信息技术机遇和风险管理。然而,IT 治理研究表明,董事会对 IT 的治理更多的是委托给管理层和委员会,而不是将其整合为公司治理实践的一部分。作为回应,我们的研究有助于及时、系统地了解董事会的作用以及信息技术治理成为公司治理的一个综合组成部分所需的机制。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
查看原文
分享 分享
微信好友 朋友圈 QQ好友 复制链接
本刊更多论文
Board roles required for IT governance to become an integral component of corporate governance

Digitization is fundamentally changing how organizations create and deliver business value, with information technology (IT) leveraged to improve business processes and controls. Its pervasive effects upon organizations’ risk exposures and performance requires boards’ prudent and integrated consideration of the resultant IT opportunities and risk management. However, IT governance research suggests that boards’ governance of IT is more commonly delegated and relegated to management and committees than integrated as part of their corporate governance practices. In response, our study contributes timely and structured understanding of boards’ roles and the mechanisms required for IT governance to become an integrated component of corporate governance.

求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
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.
期刊最新文献
Bridging the gap in talent: A framework for interdisciplinary research on autism spectrum disorder persons in accounting and information systems A scoping review of ChatGPT research in accounting and finance Digital transformation voluntary disclosure: Insights from leading European companies Understanding cybersecurity breach contagion effects: The role of the loss heuristic and internal controls Internal control risk disclosure, media coverage and stock price crash risk: Evidence from China
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
已复制链接
已复制链接
快去分享给好友吧!
我知道了
×
扫码分享
扫码分享
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1