Information technology investment governance: what is it and does it matter

Ali, Syaiful, Green, Peter and Robb, Alistair (2015) Information technology investment governance: what is it and does it matter. International Journal of Accounting Information Systems, 18 1-25. doi:10.1016/j.accinf.2015.04.002

Author Ali, Syaiful
Green, Peter
Robb, Alistair
Title Information technology investment governance: what is it and does it matter
Journal name International Journal of Accounting Information Systems   Check publisher's open access policy
ISSN 1467-0895
Publication date 2015-09
Year available 2015
Sub-type Article (original research)
DOI 10.1016/j.accinf.2015.04.002
Volume 18
Start page 1
End page 25
Total pages 25
Place of publication Kidlington, Oxford United Kingdom
Publisher Pergamon Press
Collection year 2016
Language eng
Abstract While the growth in the number of IT investments remains strong, research in the IT investment field is limited, resulting in suboptimal practical guidance on effectively governing IT investments. Based on resource-based theory, this paper reports the initial work involved in developing a construct named IT investment governance (ITIG), because it can be used to measure organizations' capability to govern their IT investments. This paper then empirically examines the association of ITIG and corporate performance. The preliminary result is a four-factor, 16-item instrument for assessing the ITIG construct. This method's factors are IT investment value governance, IT investment value monitoring, IT investment appraisals and IT investment project management. The impact of ITIG on corporate performance was demonstrated with a significant and positive relationship found to exist between the ITIG construct and corporate performance, thus supporting the effectiveness of the ITIG construct. Corporations with higher levels of ITIG capability are more likely to maximize the contribution of their IT investments to firm value.
Keyword Organizational capability
Resource-based theory
Scale development
IT investment governance
Top-level management
Q-Index Code C1
Q-Index Status Confirmed Code
Institutional Status UQ

Document type: Journal Article
Sub-type: Article (original research)
Collections: Official 2016 Collection
UQ Business School Publications
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Created: Tue, 16 Jun 2015, 11:22:41 EST by Susan Peeters on behalf of UQ Business School