Understanding the Association between IT Governance Maturity and IT Governance Disclosure

Stefan Bünten, Anant Joshi, Steven De Haes and Wim Van Grembergen
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Stefan Bünten: Generali Deutschland Informatik Services GmbH, Aachen, Germany
Anant Joshi: Department of Organization and Strategy, Maastricht University, Maastricht, Netherlands
Steven De Haes: Antwerp Management School,University of Antwerp, Antwerp, Belgium
Wim Van Grembergen: Antwerp Management School, University of Antwerp, Antwerp, Belgium

International Journal of IT/Business Alignment and Governance (IJITBAG), 2014, vol. 5, issue 1, 16-33

Abstract: IT governance (ITG) provides a toolbox for companies to realize maximum value from IT. Firms implement ITG via frameworks, such as COBIT or VALIT, which list processes to align business and IT strategies, deliver IT services and comply with regulations. While there exists evidence that companies with mature ITG processes outperform their competitors and that signaling ITG maturity to external stakeholders has a positive impact on firm value, little research has focused on the relationship between IT governance maturity and disclosure of related information. This study examines the association of COBIT and VALIT maturity on IT governance disclosure. The authors posit that overall maturity in COBIT and VALIT have a positive impact on IT governance disclosure. Our results indicate that there exists a positive impact for COBIT maturity and most of its domains on disclosure, while the impact of VALIT maturity on disclosure is mostly insignificant.

Date: 2014
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