Professional Custom Accounting Papers: Research on IT Governance, Risk and Value: Challenges and Opportunities
Research on IT Governance, Risk and Value: Challenges and Opportunities
An introduction is presented in which the editor discusses various reports within the issue on topics including the risk of information technology governance (ITG), the level of knowledge of ITG, and the future of ITG research. This theme issue on IT governance, risk, and value arose from traditions in AIS research and as a natural extension to the research synthesized in Wilkin and Chenhall (2010). The call for papers reflected the wide range of research interests within the ITG domain. The call emphasized more recent concerns with areas such as value management, value delivery, risk management, and integration of ITG with corporate governance. There are seven papers in the theme issue. Thanks to the efforts put in by the authors and an impressive and hard-working group of reviewers drawn internationally from the AIS and MIS domains, the theme issue was completed in less than a year. The papers traverse the complete range of research dimensions within ITG. Ali et al. (2013) address the issue of the level of knowledge on ITG held by the top management team (TMT) and the ability of the TMT to turn this knowledge into competitive advantage. The authors adopt and adapt constructs in the literature for knowledge ‘‘adaptive capacity’’ to the ITG domain. What knowledge does the TMT have about ITG? How is this knowledge communicated within the TMT? How does the TMT undertake environmental scanning on ITG? In a survey of members of TMTs in Australian private-sector entities, they associate these factors with the ‘‘absorptive capacity’’ of ITG (i.e., ITG implementation outcomes). Ali et al. (2013) find that prior ITG knowledge and the quality of inter-TMT communication are most strongly associated with ITG outcomes.
