Understanding the Board's Involvement in Information Technology Governance: Theory, Review and Research Agenda

89 Pages Posted: 30 May 2016 Last revised: 1 Aug 2016

See all articles by Moksh Matta

Moksh Matta

University of British Columbia (UBC) - Sauder School of Business

Hasan Cavusoglu

University of British Columbia (UBC) - Sauder School of Business

Izak Benbasat

University of British Columbia (UBC) - Sauder School of Business

Date Written: May 19, 2016

Abstract

The body of research investigating the determinants and consequences of the board’s involvement in information technology governance (ITG) is expanding. While there is a growing consensus on the importance of the board’s involvement in ITG, the focal concept is still shrouded in confusion. Extant literature on the board's involvement in ITG is a motley of loosely-connected constructs which are ill-defined and used interchangeably. The conspicuous lack of an overarching structure has not only undermined a shared understanding and interpretation of this concept, but has also resulted in the adoption of a fragmented approach for its empirical investigation. Drawing upon well-established theories in corporate governance literature, we develop a unifying analytical (Type 1) theory delineating the board’s involvement in ITG in order to address the aforementioned issues. 308 statements representing the board’s ITG responsibilities are extracted from previous studies and examined using qualitative content analysis techniques to test and revise the proposed theory. Overall, the results indicate that our theory is comprehensive in capturing the multiple dimensions of the board’s involvement in ITG. The proposed theory can not only be used by researchers as a lens for understanding and exhaustively investigating this increasingly significant phenomenon, but also by practitioners for self-assessments, training and policy formulation.

Keywords: Corporate Boards, IT Governance, Board’s Involvement in IT Governance

Suggested Citation

Matta, Moksh and Cavusoglu, Hasan and Benbasat, Izak, Understanding the Board's Involvement in Information Technology Governance: Theory, Review and Research Agenda (May 19, 2016). Available at SSRN: https://ssrn.com/abstract=2778811 or http://dx.doi.org/10.2139/ssrn.2778811

Moksh Matta (Contact Author)

University of British Columbia (UBC) - Sauder School of Business ( email )

2329 West Mall
Vancouver, British Columbia BC V6T 1Z4
Canada

Hasan Cavusoglu

University of British Columbia (UBC) - Sauder School of Business ( email )

2053 Main Mall
Vancouver, BC V6T 1Z2
Canada

Izak Benbasat

University of British Columbia (UBC) - Sauder School of Business ( email )

2053 Main Mall
Vancouver, BC V6T 1Z2
Canada
604 822-8396 (Phone)

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