How to Improve Board Accountability in ISO/IEC 38500 Based on IT Governance Implementations: Cascading and Rolling up IT BSCs

Carlos Juiz, Beatriz Gómez and Ricardo Colomo-Palacios
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Carlos Juiz: University of Balearic Islands, Palma, Spain
Beatriz Gómez: University of Balearic Islands, Palma, Spain
Ricardo Colomo-Palacios: Faculty of Computer Sciences, Østfold University College, Halden, Norway

International Journal of IT/Business Alignment and Governance (IJITBAG), 2019, vol. 10, issue 1, 22-39

Abstract: With the standardization of Information Technology (IT) governance through ISO/IEC 38500 in the last decade, a good number of organizations have implemented IT governance (ITG) frameworks. Although it is not a fully extended practice. Given the fact that the use of balanced score cards (BSC) on ITG is not an unknown practice, the application of BSC in the implementation of ISO/IEC 38500 has been given less importance, since it normally appears as just examples of good practices. This work not only explains why the BSC's applicability to align IT with business in ISO/IEC 38500 implementations is not included in the standard, but also justifies the importance of BSC to report to the board or senior executive team in a clear way, without the details of the particular implementation framework of the standard. Thus, a framework that allows implementing IT BSCs within the context of IT governance is proposed, cascading objectives included in the strategic map through the tactical and operational level and backwards on the construction of the KPIs to better monitor IT.

Date: 2019
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