A study of IT governance and its determinants in Taiwan
Date Issued
2005
Date
2005
Author(s)
Li, Pei-Yuan
DOI
zh-TW
Abstract
With its development and widely application, IT has become more and more important to the values and functions of companies. Nowadays, most companies adopt IT as methods of capturing, processing and transfering information. How to utilize IT’s functions within companies, not only technically but also strategically, has become our concern.
The ITGI suggested COBIT as the foundation of IT governance. They try to incorporate IT with companies, to strengthen the companies, and to realize the value that IT should has. COBIT is used to execute the management of IT and to improve the control of IT. It includes control objectives, audit guidelines, performance measures and critical success factors.
This study transformed the control objectives of COBIT into questionnaires and collected data from 121 public companies in Taiwan. The objective is to measure the performance of their IT governance, and to find out some possible factors that might affect the performance of IT governance.
The results revealed that in the four processes of COBIT, companies do better in “acquisition and implementation process” and “delivery and support process” than in “planning and organization process” and “monitor process”. Moreover, performance of IT governance in service companies is better than in manufacturing companies. About the relation between corporate governance and IT governance, this study also found that there is a positive relationship between the number of seats in the board of directors taken by shareholders outside the company, professional managers, as well as independent directors, and the performance of IT governance.
Subjects
IT治理
IT governance
COBIT
Type
other
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