A Review of IT Governance: A Taxonomy to Inform Accounting Information Systems

This paper reviews Information Systems (IS) literature that is relevant to Information Technology Governance (ITG) and examines how it informs Accounting Information Systems (AIS). We present a taxonomy of research encompassing the focus areas identified by the IT Governance Institute (ITGI), namely...

Full description

Saved in:
Bibliographic Details
Published in:The Journal of information systems 2010-09, Vol.24 (2), p.107-146
Main Authors: Wilkin, Carla L., Chenhall, Robert H.
Format: Article
Language:English
Subjects:
Assurance services
Competitive advantage
Compliance
Corporate governance
Decision making
Information systems
Information technology
Management accounting
Management information systems
Market shares
Organizational change
Performance evaluation
Planning
Productivity
Risk management
Studies
Taxonomy
Citations: Items that this one cites
Items that cite this one
Online Access:Get full text
Tags: Add Tag
No Tags, Be the first to tag this record!
Description
Summary:This paper reviews Information Systems (IS) literature that is relevant to Information Technology Governance (ITG) and examines how it informs Accounting Information Systems (AIS). We present a taxonomy of research encompassing the focus areas identified by the IT Governance Institute (ITGI), namely Strategic Alignment (SA), Risk Management (RK), Resource Management (RM), Value Delivery (VD) and Performance Measurement (PM). Based upon 496 papers in ten IS/AIS and two Management Accounting journals over the period 1998–2008, we discuss research perspectives and identify avenues for future research. Results revealed a lack of integration between focus areas, with little about ITG as a whole.
ISSN:0888-7985
1558-7959
DOI:10.2308/jis.2010.24.2.107