Determinants of Effective Information Technology Governance

25 Pages Posted: 5 Feb 2013

See all articles by Colin Ferguson

Colin Ferguson

University of Melbourne - Faculty of Business and Economics (Deceased)

Peter Green

Queensland University of Technology - School of Accountancy

Ravi Vaswani

affiliation not provided to SSRN

Gang (Henry) Wu

The University of Melbourne

Date Written: March 2013

Abstract

This study examines relations between the overall level of effective information technology (IT) governance and five commonly advocated individual mechanisms of IT governance. It extends the examination of individual IT governance mechanisms to include a wider number of mechanisms, justifies the mechanisms investigated via agency theory, seeks to relate these mechanisms specifically to a perceived overall level of effective IT governance in organizations, and attempts to mitigate the problems of limited generalizability and selection bias by employing a survey and generalized sampling research methodology. The results from a survey of professional auditors reveal significant positive relations between the overall level of effective IT governance and three IT governance mechanisms: IT steering committees, senior management involvement in IT, and corporate performance measurement systems. Ex‐post sensitivity analyses reveal that the primary findings are qualitatively similar across internal auditors and external auditors, as well as information systems auditors (IS) and non‐IS auditors.

Keywords: IT governance, IS management and control, IT steering committee, CIO position, IT balanced scorecard

Suggested Citation

Ferguson, Colin and Green, Peter and Vaswani, Ravi and Wu, Gang (Henry), Determinants of Effective Information Technology Governance (March 2013). International Journal of Auditing, Vol. 17, Issue 1, pp. 75-99, 2013. Available at SSRN: https://ssrn.com/abstract=2211963 or http://dx.doi.org/10.1111/j.1099-1123.2012.00458.x

Colin Ferguson

University of Melbourne - Faculty of Business and Economics (Deceased)

Peter Green

Queensland University of Technology - School of Accountancy ( email )

2 George Street
Brisbane, Queensland 4000
Australia

Ravi Vaswani

affiliation not provided to SSRN ( email )

Gang (Henry) Wu

The University of Melbourne ( email )

Department of Accounting, 198 Berkeley Street
Faculty of Business and Economics
The University of Melbourne, Victoria 3010
Australia

HOME PAGE: http://orcid.org/0000-0002-7505-5618

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