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

ABSTRACT: 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.

[1]  J. A. Vayghan,et al.  The internal information of IBM , 2007 .

[2]  Phillip G. Armour.  Sarbanes-Oxley and software projects , 2005, CACM.

[3]  Wlodek Zadrozny,et al.  Leveraging the power of intangible assets , 2006 .

[4]  Ingoo Han,et al.  The IS risk analysis based on a business model , 2003, Inf. Manag..

[5]  Sebastián Bruque Cámara,et al.  Individual Adaptation to IT-Induced Change: The Role of Social Networks , 2008, J. Manag. Inf. Syst..

[6]  Henry Mintzberg,et al.  Reflecting on the Strategy Process , 1999 .

[7]  James A. Hall,et al.  The Sarbanes-Oxley Act: Implications for large-scale IT outsourcing , 2007, Commun. ACM.

[8]  Qing Hu,et al.  The role of external and internal influences on information systems security - a neo-institutional perspective , 2007, J. Strateg. Inf. Syst..

[9]  G. Day.  Creating a Market-Driven Organization , 1999 .

[10]  David Garlan,et al.  Context is key , 2005, CACM.

[11]  Robert J. Kauffman,et al.  A Case for Using Real Options Pricing Analysis to Evaluate Information Technology Project Investments , 1999, Inf. Syst. Res..

[12]  Wei T. Yue,et al.  Intrusion Prevention in Information Systems: Reactive and Proactive Responses , 2007, J. Manag. Inf. Syst..

[13]  Robert Gandossy,et al.  Can You Measure Leadership , 2008 .

[14]  Gerald Trites,et al.  Director responsibility for IT governance , 2004, Int. J. Account. Inf. Syst..

[15]  Gurpreet Dhillon,et al.  Technical opinion: Information system security management in the new millennium , 2000, CACM.

[16]  Anna Sidorova,et al.  Uncovering the Intellectual Core of the Information Systems Discipline , 2008, MIS Q..

[17]  Stephen J. Andriole.  The 7 habits of highly effective technology leaders , 2007, Commun. ACM.

[18]  Rolf Alexander Teubner,et al.  Strategic information systems planning: A case study from the financial services industry , 2007, J. Strateg. Inf. Syst..

[19]  Albert Boonstra,et al.  Managing stakeholders around inter-organizational systems: A diagnostic approach , 2008, J. Strateg. Inf. Syst..

[20]  Ralph Hasson.  How to resolve board disputes more effectively , 2006 .

[21]  F. Selto,et al.  Choice and Change of Measures in Performance Measurement Models , 2004 .

[22]  Larry Yu.  Getting credit for governance , 2004 .

[23]  R. Chenhall.  Integrative strategic performance measurement systems, strategic alignment of manufacturing, learning and strategic outcomes: an exploratory study , 2005 .

[24]  L. Willcocks,et al.  In search of information technology productivity: Assessment issues , 1997 .

[25]  V. Govindarajan,et al.  Strategic innovation and the science of learning , 2004, IEEE Engineering Management Review.

[26]  Carl Stephen Guynes,et al.  Information Technology Alignment Planning - a case study , 2005, Inf. Manag..

[27]  Carol V. Brown.  Examining the Emergence of Hybrid IS Governance Solutions: Evidence From a Single Case Site , 1997, Inf. Syst. Res..

[28]  Rajiv Sabherwal,et al.  Strategic Alignment Between Business and Information Technology: A Knowledge-Based View of Behaviors, Outcome, and Consequences , 2006, J. Manag. Inf. Syst..

[29]  Gregoris Mentzas,et al.  Knowledge services on the semantic web , 2007, CACM.

[30]  Brian S. Butler,et al.  Team Cognition: Development and Evolution in Software Project Teams , 2007, J. Manag. Inf. Syst..

[31]  Michael J. Davern,et al.  Measuring the effects of business intelligence systems: The relationship between business process and organizational performance , 2008, Int. J. Account. Inf. Syst..

[32]  Claudio U. Ciborra,et al.  Organisational learning and core capabilities development: the role of IT , 1996, J. Strateg. Inf. Syst..

[33]  Robert W. Zmud,et al.  Managing Peer-to-Peer Conflicts in Disruptive Information Technology Innovations: The Case of Software Reuse , 2006, MIS Q..

[34]  Ephraim R. McLean,et al.  The DeLone and McLean Model of Information Systems Success: A Ten-Year Update , 2003, J. Manag. Inf. Syst..

[35]  Henri Barki,et al.  Interpersonal Conflict and Its Management in Information System Development , 2001, MIS Q..

[36]  David Finegold,et al.  The chaining face of corporate boards , 2005 .

[37]  Robert H. Chenhall,et al.  The role of management control systems in planned organizational change: An analysis of two organizations , 2007 .

[38]  Eric Bonabeau,et al.  Understanding and Managing Complexity Risk , 2007 .

[39]  Leiser Silva,et al.  Fighting Against Windmills: Strategic Information Systems and Organizational Deep Structures , 2007, MIS Q..

[40]  Wim Van Grembergen.  Introduction to the Minitrack "IT Governance and Its Mechanisms" , 2007, HICSS.

[41]  Jay W. Lorsch,et al.  Should the CEO be the Chairman , 2005 .

[42]  K. Peffers,et al.  Rewards to Investors in Innovative Information Technology Applications: First Movers and Early Followers in ATMs , 1995 .

[43]  C. Sophie Lee,et al.  Modeling the business value of information technology , 2001, Inf. Manag..

[44]  Ram L. Kumar,et al.  Managing risks in IT projects: an options perspective , 2002, Inf. Manag..

[45]  A. Bhimani,et al.  Structure, formality and the importance of financial and non-financial information in strategy development and implementation , 2007 .

[46]  Chad Lin,et al.  The practice of IS/IT benefits management in large Australian organizations , 2003, Inf. Manag..

[47]  Brad M. Tuttle,et al.  The Impact of Unit Goal Priorities, Economic Incentives, and Interim Feedback on the Planned Effort of Information Systems Professionals , 2001, J. Inf. Syst..

[48]  Roger Evernden,et al.  Third-generation information architecture , 2003, Commun. ACM.

[49]  Yossi Lichtenstein,et al.  Real Options in Information Technology Risk Management: An Empirical Validation of Risk-Option Relationships , 2006, MIS Q..

[50]  Sally Wright,et al.  Are Financial Auditors Overconfident in Their Ability to Assess Risks Associated with Enterprise Resource Planning Systems? , 2004, J. Inf. Syst..

[51]  Tony J. Read,et al.  Discussion of director responsibility for IT governance , 2004, Int. J. Account. Inf. Syst..

[52]  C. Álvarez-Dardet,et al.  Management control systems as inter-organizational trust builders in evolving relationships: Evidence from a longitudinal case study , 2008 .

[53]  John G. Singer.  What Strategy Is Not , 2008 .

[54]  John H. Humphreys,et al.  The Vision Thing , 2004 .

[55]  David Shpilberg,et al.  Avoiding the Alignment Trap in IT , 2007 .

[56]  Kenneth L. Kraemer,et al.  Review: Information Technology and Organizational Performance: An Integrative Model of IT Business Value , 2004, MIS Q..

[57]  Maris G. Martinsons,et al.  Management of information systems: Insights from accounting research , 2006, Inf. Manag..

[58]  Rajeev Sharma,et al.  The Contingent Effects of Training, Technical Complexity, and Task Interdependence on Successful Information Systems Implementation , 2007, MIS Q..

[59]  Brian D. Goodman,et al.  Engaging a corporate community to manage technology and embrace innovation , 2007, IBM Syst. J..

[60]  Sanjay Bose,et al.  Impact of service-oriented architecture on enterprise systems, organizational structures, and individuals , 2005, IBM Syst. J..

[61]  Kevin Zhu,et al.  The Complementarity of Information Technology Infrastructure and E-Commerce Capability: A Resource-Based Assessment of Their Business Value , 2004, J. Manag. Inf. Syst..

[62]  M. Lynne Markus,et al.  The Performance Impacts of Quick Response and Strategic Alignment in Specialty Retailing , 2000, Inf. Syst. Res..

[63]  Cristian Mitreanu.  Is strategy a bad word , 2006 .

[64]  Sungjune Park,et al.  Understanding the Value of Countermeasure Portfolios in Information Systems Security , 2008, J. Manag. Inf. Syst..

[65]  Robert L. Glass,et al.  The Standish report: does it really describe a software crisis? , 2006, CACM.

[66]  Brad Tuttle,et al.  An empirical examination of CobiT as an internal control framework for information technology , 2007, Int. J. Account. Inf. Syst..

[67]  Victor R. Prybutok,et al.  Evaluating leadership, IT quality, and net benefits in an e-government environment , 2008, Inf. Manag..

[68]  Marc J. Schniederjans,et al.  New architecture for intra-domain network security issues , 2006, CACM.

[69]  Lawrence Loh,et al.  Diffusion of Information Technology Outsourcing: Influence Sources and the Kodak Effect , 1992, Inf. Syst. Res..

[70]  Louis Raymond,et al.  Resource-based view and competitive strategy: An integrated model of the contribution of information technology to firm performance , 2006, J. Strateg. Inf. Syst..

[71]  Yolande E. Chan.  IT Value: The Great Divide Between Qualitative and Quantitative and Individual and Organizational Measures , 2000, J. Manag. Inf. Syst..

[72]  C. Prahalad,et al.  The Dynamic Synchronization of Strategy and Information Technology , 2002 .

[73]  Paul P. Tallon.  A Process-Oriented Perspective on the Alignment of Information Technology and Business Strategy , 2007, J. Manag. Inf. Syst..

[74]  A. Mikes.  Risk Management and Calculative Cultures , 2008 .

[75]  Leslie P. Willcocks,et al.  Enterprise resource planning: the role of the CIO and it function in ERP , 2000, CACM.

[76]  Lan Guo,et al.  Reducing conflict in balanced scorecard evaluations , 2007 .

[77]  Sid L. Huff,et al.  CIO lateral influence behaviors: gaining peers' commitment to strategic information systems , 2000, ICIS.

[78]  Robert B. Cialdini,et al.  The Hidden Costs of Organizational Dishonesty , 2004 .

[79]  Birgit Pfitzmann,et al.  Optimized enterprise risk management , 2007, IBM Syst. J..

[80]  Albert L. Lederer,et al.  The Implementation of Strategic Information Systems Planning Methodologies , 1988, MIS Q..

[81]  Michael Schrage,et al.  How boards can be better: a manifesto , 2009 .

[82]  Asli Yagmur Akbulut,et al.  Inspiring students to pursue computing degrees , 2007, CACM.

[83]  Vernon J. Richardson,et al.  Information technology, contextual factors and the volatility of firm performance , 2008, Int. J. Account. Inf. Syst..

[84]  Shirley Gregor,et al.  The transformational dimension in the realization of business value from information technology , 2006, J. Strateg. Inf. Syst..

[85]  John S. Oakland,et al.  Successful Change Management , 2007 .

[86]  Sridhar Narasimhan,et al.  Effects of Relational Factors and Channel Climate on EDI Usage in the Customer-Supplier Relationship , 2005, J. Manag. Inf. Syst..

[87]  Robert J. Kauffman,et al.  Option-Based Risk Management: A Field Study of Sequential Information Technology Investment Decisions , 2007, J. Manag. Inf. Syst..

[88]  Gautam Ray,et al.  Competing with IT: the role of shared IT-business understanding , 2007, CACM.

[89]  Matt E. Thatcher,et al.  Modeling the IT value paradox , 2007, CACM.

[90]  Rajiv Sabherwal,et al.  Alignment Between Business and IS Strategies: A Study of Prospectors, Analyzers, and Defenders , 2001, Inf. Syst. Res..

[91]  Jason Bennett Thatcher,et al.  Fix IT-business relationships through better decision rights , 2007, CACM.

[92]  Pauline Ratnasingam,et al.  A knowledge architecture for IT security , 2007, CACM.

[93]  Casper E. Wiggins,et al.  A Perspective on Accounting Information Systems Research , 1999, J. Inf. Syst..

[94]  Ed O'Donnell,et al.  Enterprise risk management: A systems-thinking framework for the event identification phase , 2005, Int. J. Account. Inf. Syst..

[95]  Giuseppe Labianca,et al.  Information Processing Design Choices, Strategy, and Risk Management Performance , 2006, J. Manag. Inf. Syst..

[96]  R. Khurana.  Finding the Right CEO: Why Boards Often Make Poor Choices , 2001 .

[97]  PinsonneaultAlain,et al.  On the assessment of the strategic value of information technologies , 2007 .

[98]  P. Weill,et al.  IT Governance , 2017 .

[99]  M. Jeffery,et al.  Best Practices in IT Portfolio Management , 2004 .

[100]  Rudy Hirschheim,et al.  An extended platform logic perspective of IT governance: managing perceptions and activities of IT , 2003, J. Strateg. Inf. Syst..

[101]  Michael Schrage,et al.  How boards can be more effective - a manifesto , 2009, IEEE Engineering Management Review.

[102]  Toni M. Somers,et al.  Impact of Environmental Uncertainty and Task Characteristics on User Satisfaction with Data , 2004, Inf. Syst. Res..

[103]  Donald N. Sull,et al.  Closing the Gap Between Strategy and Execution , 2007 .

[104]  Steve G. Sutton,et al.  Risk assessment in an extended enterprise environment: redefining the audit model , 2003, Int. J. Account. Inf. Syst..

[105]  Izak Benbasat,et al.  Factors That Influence the Social Dimension of Alignment Between Business and Information Technology Objectives , 2000, MIS Q..

[106]  Wim Van Grembergen,et al.  The balanced scorecard and IT governance , 2000, IRMA Conference.

[107]  John M. Ward,et al.  Beyond strategic information systems: towards an IS capability , 2004, J. Strateg. Inf. Syst..

[108]  Arnoud Franken,et al.  SOX, compliance, and power relationships , 2007, CACM.

[109]  Mohan Tanniru,et al.  Activity-based justification of IT investments , 2005, Inf. Manag..

[110]  Ralph E. Viator.  The Relevance of Transformational Leadership to Nontraditional Accounting Services: Information Systems Assurance and Business Consulting , 2001, J. Inf. Syst..

[111]  Mordechai Ben-Menachem,et al.  Accounting Software Assets: A Valuation Model for Software , 2007, J. Inf. Syst..

[112]  Brian S. Butler,et al.  Power and Information Technology Research: A Metatriangulation Review , 2002, MIS Q..

[113]  G. Wahlström.  Risk management versus operational action: Basel II in a Swedish context , 2009 .

[114]  Marcia L. Weidenmier,et al.  Research Opportunities in Information Technology and Internal Auditing , 2006, J. Inf. Syst..

[115]  T. Pfeiffer,et al.  A Descriptive Analysis on the Implementation of Balanced Scorecards in German-Speaking Countries , 2003 .

[116]  Qing Hu,et al.  Information Technology Investments and Firms' Performance--A Duopoly Perspective , 2003, J. Manag. Inf. Syst..

[117]  Robert W. Zmud,et al.  Arrangements for Information Technology Governance: A Theory of Multiple Contingencies , 1999, MIS Q..

[118]  Randy V. Bradley,et al.  Information Systems Success in the Context of Different Corporate Cultural Types: An Empirical Investigation , 2006, J. Manag. Inf. Syst..

[119]  J. T. M. van Der Zee,et al.  Alignment Is Not Enough: Integrating Business and Information Technology Management with the Balanced Business Scorecard , 1999, J. Manag. Inf. Syst..

[120]  Shan Ling Pan,et al.  Managing emerging technology and organizational transformation: An acculturative analysis , 2008, Inf. Manag..

[121]  Jingguo Wang,et al.  Research Note - A Value-at-Risk Approach to Information Security Investment , 2008, Inf. Syst. Res..

[122]  Laurie L. Burney,et al.  Examining Performance Measurement from an Integrated Perspective , 2007, J. Inf. Syst..

[123]  Tero-Seppo Tuomela,et al.  The interplay of different levers of control: A case study of introducing a new performance measurement system , 2005 .

[124]  K. Langfield-Smith.  The relations between transactional characteristics, trust and risk in the start-up phase of a collaborative alliance , 2008 .

[125]  Albert S. Dexter,et al.  Surviving IT project cancellations , 2005, CACM.

[126]  Joseph Bradley,et al.  Management based critical success factors in the implementation of Enterprise Resource Planning systems , 2008, Int. J. Account. Inf. Syst..

[127]  Louis Raymond,et al.  Ideal patterns of strategic alignment and business performance , 2004, Inf. Manag..

[128]  L. Willcocks,et al.  Second-Wave Enterprise Resource Planning Systems: The Role of the CIO and IT Functions in ERP , 2000 .

[129]  Sally K. Widener,et al.  Human capital, pay structure, and the use of performance measures in bonus compensation , 2006 .

[130]  Janice Obuchowski.  The strategic benefits of managing risk , 2006 .

[131]  Howard M. Hess.  Aligning technology and business: Applying patterns for legacy transformation , 2005, IBM Syst. J..

[132]  Vijay K. Khandelwal.  An empirical study of misalignment between Australian CEOs and IT managers , 2001, J. Strateg. Inf. Syst..

[133]  Steven De Haes,et al.  Enterprise Governance of Information Technology: Achieving Strategic Alignment and Value , 2009 .

[134]  Victoria L. Mitchell.  Knowledge Integration and Infromation Technology Project Performance , 2006, MIS Q..

[135]  Blaize Horner Reich,et al.  The impact of size and volatility on IT project performance , 2007, CACM.

[136]  Varun Grover,et al.  An empirical evaluation of stages of strategic information systems planning: patterns of process design and effectiveness , 2005, Inf. Manag..

[137]  John H. Humphreys.  The Dysfunctional Evolution of Goal Setting , 2003 .

[138]  Eric W. T. Ngai,et al.  ERP systems adoption: An exploratory study of the organizational factors and impacts of ERP success , 2007, Inf. Manag..

[139]  Wonseok Oh,et al.  On the Assessment of the Strategic Value of Information Technologies: Conceptual and Analytical Approaches , 2007, MIS Q..

[140]  Jesper Simonsen,et al.  Involving top management in IT projects , 2007, CACM.

[141]  Sirkka L. Jarvenpaa,et al.  An Information Company in Mexico: Extending the Resource-Based View of the Firm to a Developing Country Context , 1998, Inf. Syst. Res..

[142]  Varghese S. Jacob,et al.  Information Technology Investment Strategies Under Declining Technology Cost , 2005, J. Manag. Inf. Syst..

[143]  Lauren Keller Johnson.  Do CEOs Matter , 2002 .

[144]  Uday R. Kulkarni,et al.  A Knowledge Management Success Model: Theoretical Development and Empirical Validation , 2006, J. Manag. Inf. Syst..

[145]  Jo Ellen Moore,et al.  IT professionals as organizational citizens , 2005, CACM.

[146]  Ahmad A. Abu-Musa.  Perceived Security Threats of Computerized Accounting Information Systems in the Egyptian Banking Industry , 2006, J. Inf. Syst..

[147]  Lauren Keller Johnson.  Issue Selling in the Organization , 2002 .

[148]  Christopher G. Worley,et al.  Designing organizations that are built to change , 2006 .

[149]  Robert J. Thomas.  Crucibles of Leadership Development , 2008 .

[150]  Varun Grover,et al.  Research Report: A Reexamination of IT Investment and the Market Value of the Firm - An Event Study Methodology , 2001, Inf. Syst. Res..

[151]  T. Davenport,et al.  Strategies for preventing a knowledge-loss crisis , 2006 .

[152]  Albert Boonstra,et al.  Essential competencies for technochange management: Towards an assessment model , 2009, Int. J. Inf. Manag..

[153]  Suprateek Sarker,et al.  IT-enabled organizational transformation: a case study of BPR failure at TELECO , 1999, J. Strateg. Inf. Syst..

[154]  K. Langfield-Smith,et al.  The effect of service process type, business strategy and life cycle stage on bureaucratic MCS in service organizations , 2005 .

[155]  Robert L. Glass.  Looking into the challenges of complex IT projects , 2006, CACM.

[156]  Varun Grover,et al.  Special Section: Toward a Theory of Business Process Change Management , 1995, J. Manag. Inf. Syst..

[157]  Paul Strebel,et al.  The Case for Contingent Governance , 2004 .

[158]  Juha-Pekka Kallunki,et al.  The effect of organizational life cycle stage on the use of activity-based costing , 2007 .

[159]  Karl-Erik Sveiby.  The New Organizational Wealth: Managing and Measuring Knowledge-Based Assets , 1997 .

[160]  Debra Howcroft,et al.  Power, politics and persuasion in IS evaluation: a focus on 'relevant social groups' , 2005, J. Strateg. Inf. Syst..

[161]  Jeremy Rose,et al.  ERP systems and technological discourse shift: Managing the implementation journey , 2006, Int. J. Account. Inf. Syst..

[162]  Li Wang,et al.  Information Technology Capability: Firm Valuation, Earnings Uncertainty, and Forecast Accuracy , 2007, J. Inf. Syst..

[163]  Torben J. Andersen,et al.  Information technology, strategic decision making approaches and organizational performance in different industrial settings , 2001, J. Strateg. Inf. Syst..

[164]  Allen C. Johnston,et al.  Improved security through information security governance , 2009, CACM.

[165]  Robert J. Kauffman,et al.  Systems Design, Process Performance, and Economic Outcomes in International Banking , 2006, J. Manag. Inf. Syst..

[166]  Sally Wright,et al.  Information System Assurance for Enterprise Resource Planning Systems: Unique Risk Considerations , 2002, J. Inf. Syst..

[167]  Husnayati Hussin,et al.  IT alignment and firm performance in small manufacturing firms , 2002, J. Strateg. Inf. Syst..

[168]  Xin Li,et al.  Why do we trust new technology? A study of initial trust formation with organizational information systems , 2008, J. Strateg. Inf. Syst..

[169]  Renée Mauborgne,et al.  Strategy, Value Innovation, and the Knowledge Economy , 1999 .

[170]  Yajiong Xue,et al.  Information Technology Governance in Information Technology Investment Decision Processes: The Impact of Investment Characteristics, External Environment, and Internal Context , 2008, MIS Q..

[171]  Albert H. Segars,et al.  Knowledge Management: An Organizational Capabilities Perspective , 2001, J. Manag. Inf. Syst..

[172]  Amrita Nain,et al.  Stock Market Valuation and Mergers , 2003 .

[173]  Izak Benbasat,et al.  The Influence of Business Managers' IT Competence on Championing IT , 2003, Inf. Syst. Res..

[174]  George S. Benson,et al.  Adding Value in the Boardroom , 2002 .

[175]  Edward Bernroider,et al.  IT governance for enterprise resource planning supported by the DeLone-McLean model of information systems success , 2008, Inf. Manag..

[176]  Radhika Santhanam,et al.  Issues in Linking Information Technology Capability to Firm Performance , 2003, MIS Q..

[177]  Sang M. Lee,et al.  IT managers' requisite skills , 2006, Commun. ACM.

[178]  Jason Bennett Thatcher,et al.  Turnover of Information Technology Workers: Examining Empirically the Influence of Attitudes, Job Characteristics, and External Markets , 2002, J. Manag. Inf. Syst..

[179]  Peter Weill,et al.  A matrixed approach to designind it governance , 2005 .

[180]  Grover S. Kearns,et al.  The effect of strategic alignment on the use of IS-based resources for competitive advantage , 2000, J. Strateg. Inf. Syst..

[181]  Akhilesh Bajaj,et al.  SAAS: Integrating Systems Analysis with Accounting and Strategy for Ex Ante Evaluation of IS Investments , 2008, J. Inf. Syst..

[182]  Thiagarajan Ravichandran,et al.  Effect of Information Systems Resources and Capabilities on Firm Performance: A Resource-Based Perspective , 2005, J. Manag. Inf. Syst..

[183]  Paul L. Bowen,et al.  Enhancing IT governance practices: A model and case study of an organization's efforts , 2007, Int. J. Account. Inf. Syst..

[184]  P. Weill,et al.  Building IT Infrastructure for Strategic Agility , 2002 .

[185]  Robert D. Galliers,et al.  Towards the integration of e-business, knowledge management and policy considerations within an information systems strategy framework , 1999, J. Strateg. Inf. Syst..

[186]  Johan Roos.  Sparking Strategic Imagination , 2004 .

[187]  Peter C. Brewer,et al.  PMB Investments: An Enterprise System Implementation , 2003, J. Inf. Syst..

[188]  Cathleen McGrath,et al.  Profiles of trust: who to turn to, and for what , 2009 .

[189]  Blaize Horner Reich,et al.  A Temporal Model of Information Technology Project Performance , 2007, J. Manag. Inf. Syst..

[190]  J. Lainhart.  COBIT™: A Methodology for Managing and Controlling Information and Information Technology Risks and Vulnerabilities , 2000 .

[191]  David A. Nadler,et al.  When CEOs Step Up To Fail , 2004 .

[192]  Peter J. Denning,et al.  Recentering computer science , 2005, CACM.

[193]  Christian Ax,et al.  Bundling and diffusion of management accounting innovations—the case of the balanced scorecard in Sweden , 2005 .

[194]  M. Stone,et al.  Customer data management in practice: An insurance case study , 2003 .

[195]  Suzanne Rivard,et al.  A Multilevel Model of Resistance to Information Technology Implementation , 2005, MIS Q..

[196]  Paul P. Tallon.  Does IT pay to focus? An analysis of IT business value under single and multi-focused business strategies , 2007, J. Strateg. Inf. Syst..

[197]  John C. Henderson,et al.  Strategic Alignment: Leveraging Information Technology for Transforming Organizations , 1999, IBM Syst. J..

[198]  Suzanne D. Pawlowski,et al.  Bridging User Organizations: Knowledge Brokering and the Work of Information Technology Professionals , 2004, MIS Q..

[199]  S. Mark Young,et al.  Factors influencing the performance of activity based costing teams: a field study of ABC model development time in the automobile industry☆ , 2002 .

[200]  Elizabeth Daniel,et al.  Benefits management : delivering value from IS & IT investments , 2005 .

[201]  Gurpreet Dhillon,et al.  Organizational competence for harnessing IT: A case study , 2008, Inf. Manag..

[202]  Emilio Paolucci,et al.  Assessing the strategic value of Information Technology: An analysis on the insurance sector , 2007, Inf. Manag..

[203]  Rolf Oppliger.  IT security: in search of the Holy Grail , 2007, CACM.

[204]  Graham Bradley,et al.  Measuring the performance of IT services: An assessment of SERVQUAL , 2002, Int. J. Account. Inf. Syst..

[205]  Jason F. Cohen.  Contextual determinants and performance implications of information systems strategy planning within South African firms , 2008, Inf. Manag..

[206]  Paul M Collier,et al.  Risk in the process of budgeting , 2002 .

[207]  William R. King,et al.  Measuring the Performance of Information Systems: A Functional Scorecard , 2005, J. Manag. Inf. Syst..

[208]  Hüseyin Tanriverdi,et al.  Performance Effects of Information Technology Synergies in Multibusiness Firms , 2006, MIS Q..

[209]  Alnoor Bhimani,et al.  Risk management, corporate governance and management accounting: Emerging interdependencies , 2009 .

[210]  Eldon Y. Li,et al.  Do organizational citizenship behaviors lead to information system success?: Testing the mediation effects of integration climate and project management , 2008, Inf. Manag..

[211]  Kathleen M. Eisenhardt,et al.  Has Strategy Changed , 2002 .

[212]  Wesley Shu,et al.  Does information technology provide banks with profit? , 2005, Inf. Manag..

[213]  Margaret Woods.  A contingency theory perspective on the risk management control system within Birmingham City Council , 2009 .

[214]  Habib Mahama,et al.  Management control systems, cooperation and performance in strategic supply relationships: A survey in the mines , 2006 .

[215]  Michael H. Zack,et al.  Integrating Innovation Style and Knowledge Into Strategy , 2008 .

[216]  R. Galliers.  Strategic information systems planning: myths, reality and guidelines for successful implementation , 1991 .

[217]  Roger S. Debreceny,et al.  Embedded Audit Modules in Enterprise Resource Planning Systems: Implementation and Functionality , 2005, J. Inf. Syst..

[218]  Deborah J. Armstrong,et al.  Factors impacting the perceived organizational support of IT employees , 2008, Inf. Manag..

[219]  Theophanis C. Stratopoulos,et al.  Does successful investment in information technology solve the productivity paradox? , 2000, Inf. Manag..

[220]  Lorin M. Hitt,et al.  Beyond the productivity paradox , 1998, CACM.

[221]  ThatcherJason Bennett,et al.  Turnover of Information Technology Workers , 2002 .

[222]  Wullianallur Raghupathi,et al.  Corporate governance of IT: a framework for development , 2007, CACM.

[223]  Eric T. G. Wang,et al.  Factors affecting information systems planning effectiveness: organizational contexts and planning systems dimensions , 2003, Inf. Manag..

[224]  Ralph W. Shrader.  Leadership in a Liquid World , 2007 .

[225]  Quey-Jen Yeh,et al.  Threats and countermeasures for information system security: A cross-industry study , 2007, Inf. Manag..

[226]  Miklos A. Vasarhelyi,et al.  The "now" economy and the traditional accounting reporting model: Opportunities and challenges for AIS research , 2008, Int. J. Account. Inf. Syst..

[227]  Hulya Julie Yazici,et al.  The role of communication in organizational change: an empirical investigation , 2002, Inf. Manag..