Board roles required for IT governance to become an integral component of corporate governance

Laura Caluwe, Carla L. Wilkin, Steven De Haes and Tim Huygh

International Journal of Accounting Information Systems, 2024, vol. 54, issue C

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.

Keywords: Board roles; Corporate governance; IT governance; Digitization (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eee:ijoais:v:54:y:2024:i:c:s1467089524000277

DOI: 10.1016/j.accinf.2024.100694

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