了解亚洲的资讯科技治理效能:一项事件研究

IF 2.4 Q2 INFORMATION SCIENCE & LIBRARY SCIENCE
Josephine L. L. Chong, L. Duong
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引用次数: 6

摘要

本研究旨在探讨信息技术(IT)治理结构、流程和相关机制对企业绩效的影响。使用事件研究,我们收集了70个IT治理采用投资公告的样本。我们发现大多数公司采用所有三种类型的IT治理机制。信息技术治理结构机制对企业盈利能力有正向影响。相反,IT治理过程和关系机制与企业绩效呈负相关。更有趣的是,这些发现为组织提供了洞察力,他们应该意识到萨班斯-奥克斯利法案第404节和IT领导对公司绩效的控制要求的潜在负面影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Understanding IT Governance Effectiveness in Asia: An Event Study
The study seeks to examine the impact of Information technology (IT) governance structure, process and relational mechanisms on firm performance. Using an event study, we collected a sample of 70 announcements of IT governance adoption investments. We found that most firms adopt all three types of IT governance mechanisms. IT governance structural mechanisms have a positive impact on firm’s profitability. In contrast, IT governance process and relational mechanisms have a negative association with firm performance. More interestingly, the findings provide insight for organizations that they should realize the potentially negative impact of the controls requirements of Sarbanes-Oxley Act Section 404 and IT leadership on firm performance.
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CiteScore
4.10
自引率
33.30%
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