Exploring the Contemporary State of Information Technology Governance Transparency in Belgian Firms

This article provides an exploratory insight in the contemporary state of IT governance transparency in Belgian firms. Our findings show that Belgian firms exhibit low IT governance disclosure rates in general. We also find preliminary evidence that IT governance disclosure is positively related to...

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Bibliographic Details
Published in:Information systems management 2017-01, Vol.34 (1), p.20-37
Main Authors: De Haes, Steven, Huygh, Tim, Joshi, Anant
Format: Article
Language:English
Subjects:
Annual report
Corporate governance
Disclosure
Information systems
Information technology
IT governance
IT usage intensity
Management
sector analysis
Transparency
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Summary:This article provides an exploratory insight in the contemporary state of IT governance transparency in Belgian firms. Our findings show that Belgian firms exhibit low IT governance disclosure rates in general. We also find preliminary evidence that IT governance disclosure is positively related to IT usage intensity for listed firms, and that listed firms tend to be more concerned with disclosing on their IT governance compared to non-listed firms, given a comparable level of IT usage intensity.
ISSN:1058-0530
1934-8703
DOI:10.1080/10580530.2017.1254444