Governing information technology (IT) investment: A contingency perspective on organization’s IT investment goals

Syaiful Ali, Peter Green, Alastair Robb and Adi Masli
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Syaiful Ali: Accounting Department, Faculty of Economics and Business, Universitas Gadjah Mada, Yogyakarta, Indonesia
Peter Green: School of Accountancy, Queensland University of Technology, Brisbane, QLD, Australia
Alastair Robb: UQ Business School, The University of Queensland, Saint Lucia, QLD, Australia
Adi Masli: University of Kansas School of Business, Lawrence, KS, USA

Australian Journal of Management, 2022, vol. 47, issue 1, 3-23

Abstract: Using contingency theory, we argue that there is not a uniform approach for companies to govern information technology (IT) investments. Rather, the level of governance over IT investments is contingent upon the organization’s goals for its IT investments. We find that Australian organizations with both operation- and market-focused IT investment goals (i.e. dual-focused IT goals) demonstrate higher IT investment governance (ITIG) levels than those with less focused IT goals. We also document that dual-IT-focused firms that do not implement high levels of ITIG underperform. Our study informs business executives, boards of directors, and other practitioners interested in governance implementations over IT investments. JEL Classification: M1

Keywords: ANOVA; Australia; contingency theory; discriminant analysis; IT investment goals; IT investment governance; IT strategic choice (search for similar items in EconPapers)
Date: 2022
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Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:sae:ausman:v:47:y:2022:i:1:p:3-23

DOI: 10.1177/03128962211009578

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