Exploring differences between smaller and large organizations' corporate governance of information technology

Carla L. Wilkin, Paul K. Couchman, Amrik Sohal, Ambika Zutshi

Research output: Contribution to journalArticleResearchpeer-review

16 Citations (Scopus)


Corporate governance of information technology (CGIT) is targeted at maximizing IT investment to achieve business objectives and value. Yet there is little empirical evidence about organizations' attitudes to and use of CGIT to deliver such value, or the role of related policies, practices, frameworks and methodologies. This study explored the views of Chief Information Officers and executive managers of smaller and large, primarily Australian organizations, regarding governance of IT. Through a survey, we investigated their views regarding the perc eived relevance, influential drivers, challenges and perceived benefits from the use of CGIT. Regardless of organizational size, our findings demonstrate substantially the same benefits, influences and challenges. Further, besides the widely acknowledged importance of strategic alignment of business and IT, risk management was found to be significant both in influencing the decision to adopt CGIT and as a perceived key capability for delivering improved organizational performance and resource-based value. As such, the study contributes new knowledge related to delivering business value through governing IT.

Original languageEnglish
Pages (from-to)6-25
Number of pages20
JournalInternational Journal of Accounting Information Systems
Publication statusPublished - 1 Sep 2016


  • Alignment
  • Corporate governance of information technology (CGIT)
  • IT value
  • Resource-based theory (RBV)
  • Risk management
  • Survey

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