Laura Caluwe , Carla L. Wilkin , Steven De Haes , Tim Huygh
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引用次数: 0
Abstract
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.
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。
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.
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