Determinants and outcomes of IT governance in manufacturing SMEs: A strategic IT management perspective

Louis Raymond, François Bergeron, Anne-Marie Croteau and Sylvestre Uwizeyemungu

International Journal of Accounting Information Systems, 2019, vol. 35, issue C

Abstract: The need to strategically manage IT resources such that they enhance the business value of firms makes IT governance (ITG), in conjunction with IT alignment, an ongoing issue for IS researchers and practitioners. In addressing this issue, the present study aims to validate a research model that relates, within a strategic IT management framework, the firm's ITG and IT alignment capabilities to its IT performance. To do so, a survey of 223 manufacturing SMEs (small and medium-sized enterprises) was realized. Results confirm the hypothesized relationships between the firm's environmental uncertainty, strategic IT orientation, ITG and IT alignment capabilities. They constitute a solid validation of the impact of the strategic management of IT resources and governance of IT on IT performance in the specific context of manufacturing SMEs.

Keywords: IT governance; SME; Strategic IT orientation; IT alignment; IT performance (search for similar items in EconPapers)
Date: 2019
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:ijoais:v:35:y:2019:i:c:s1467089518301301

DOI: 10.1016/j.accinf.2019.07.001

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