Determinants of effective information technology governance

Ferguson, Colin, Green, Peter, Vaswani, Ravi and Wu, Gang (Henry) (2012) Determinants of effective information technology governance. International Journal of Auditing, 17 1: 75-99. doi:10.1111/j.1099-1123.2012.00458.x

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Author Ferguson, Colin
Green, Peter
Vaswani, Ravi
Wu, Gang (Henry)
Title Determinants of effective information technology governance
Journal name International Journal of Auditing   Check publisher's open access policy
ISSN 1090-6738
Publication date 2012-08-01
Sub-type Article (original research)
DOI 10.1111/j.1099-1123.2012.00458.x
Volume 17
Issue 1
Start page 75
End page 99
Total pages 26
Place of publication Oxford, United Kingdom
Publisher Wiley-Blackwell
Language eng
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.
Keyword IT governance
IS management and control
IT steering committee
CIO position
IT balanced scorecard
Q-Index Code C1
Q-Index Status Confirmed Code
Institutional Status UQ
Additional Notes Article first published online: 1 August 2012.

Document type: Journal Article
Sub-type: Article (original research)
Collections: Official 2013 Collection
UQ Business School Publications
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Citation counts: Scopus Citation Count Cited 13 times in Scopus Article | Citations
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Created: Wed, 03 Oct 2012, 03:04:40 EST by Karen Morgan on behalf of UQ Business School