Information Technology (IT) governance concerns how an organization makes decisions about information technology and information technology organizations. It is not about what the decisions are, but rather it is about who has the right to make a decision, has input to a decision, or will be held accountable for the decision (Weill, 2004, p. 3). There are a variety of ways that IT governance can be set up, and there is not one single way that is always best. In other words, there does not seem to be a single best practice for making IT decisions. Furthermore, there are no standards for IT governance and no body of knowledge concerning best practices (Nolan and McFarlan, 2005). Each approach has certain strengths and weaknesses, and the correct approach for a given organization depends upon many factors. “Researchers are unanimous that a universal best IT governance structure does not exist,” (Brown and Grant, 2005, p. 703). The goal for an organization is to find the particular combination of strengths and weaknesses that serves it best at the time. And what is best at a given time will vary from organization to organization based in part on differences in firms’ environments (Ribbers et al, 2002). Moreover, there is a range of differing yet successful governance mechanisms in such IT applications as knowledge management (Schroder et al, 2012). In the remainder of this article, the term “governance” will be used as a shorthand for “information technologygovernance.”
Information technology (IT) projects are considered successful if they are able to be completed within the stipulated time, meet the specified scope, do not exceed budget allocated, meet quality specified, and meet users’ expectation. There are five objectives of this study and they are to examine whether Internal Audit Quality and Board of Director Quality will have an influence on IT Project Success; whether Internal Audit Quality and Board of Director Quality will influence Information TechnologyGovernance; whether IT Governance will lead to IT Project Success and whether IT Governance mediates the relationship between Internal Audit Quality and Board of Director Quality to IT Project Success. Using purposive sampling, questionnaires were distributed to 120 commercial banks listed in the Bank of Indonesia Directory in 2013 by online survey. Total of 101 usable questionnaires were received and used for data analysis. Descriptive analysis using SPSS and SmartPLS was used to test the hypotheses.
On early research, the standard of COBIT 4.1 framework in auditing information technologygovernance took place in PT PLN Kediri. The research was conducted to determine the extent of information technologygovernance that have been run on the domain to all domain of COBIT 4.1 which are domain Plan Organize (PO), Deliver Support (DS), Monitor Evaluate (MO), and Acquire Implement (AI). This study had results in the evaluation and recommendations for improvement that can be applied to PT. PLN Kediri, in which company would be able to arrange planning of IT infrastructure development procedures asociates with domain of COBIT 4.1 .
The fast growing trend of information technology (IT) transformation in the organisation and huge IT investment by Malaysian Government have triggered the significance of IT risk and its related controls. Besides, technology- enabled auditing and IT oriented audit procedures have become crucial when performing audit task in an electronic environment. Technology-enabled auditing is a process of examination using audit technology in assuring the electronic data being managed properly and reliable in assisting auditors to form an audit opinion. Although, many initiatives being implemented to improve technology usage but audit technology usage among the auditors are still low and auditors are not attaining sufficient progress in the use of technology. This implies that technology- enabled audit performance may not lead to the expected outcomes in achieving the effective, efficient and quality audit task. Furthermore, it also indicates that the current strategies and policies may not effectively support the technology implementation. In the same vein, the under-utilisation of technologies was reported due to inadequate governance. Known the high cost and low success rate, reasons for these issues need to be understood and strategies towards success vital to be discovered. Thus, this study intent to investigate the impact of IT governance on technology enabled audit performance. IT governance is a mechanism to stimulate anticipated behaviour in the use of technology among the employees of an organisation and it is a subset of corporate governance. Agency theory will be employed in explaining the phenomena. A survey using closed-ended questionnaire will be distributed to approximately 300 Malaysia public sector auditor in National Audit Department of Malaysia whom performing technology enabled auditing. The finding of the study expected to enrich the existing body of knowledge and accounting professional practice on the significant role of IT governance in assuring the successful implementation of technology enabled auditing.
Companies are reliant on IT, at a minimum for engaging with clients and recording all business information and transactions (Badenhorst, 2009) and at a maximum, for sustainability and enhancement (De Haes & Van Grembergen, 2009:123). Due to the nature of IT, companies are exposed to risk and high costs. It appears to be an anomaly that board members did not focus on IT until recently (Badenhorst, 2009). The ITGI compiled the Global Status Report on the Governance of IT (CGEIT) – 2011 and reported that 94% of the respondents recognised that IT is pivotal in the delivery of the overarching business plan of a company (ITGI, 2011). If IT assets are not utilised and managed in a way to support the business, it will ultimately hamper the company (Sethibe, Campbell & McDonald, 2007). This dependency of companies on IT has led to a need for the governing of IT (Kordel, 2004:40; De Haes & Van Grembergen, 2009:123). This implies that corporate governance is not governance if it does not include IT governance (Sethibe et al., 2007). However, since IT is an enabler of any business, it is essential that the IT governance policy of an entity is not developed or adopted in isolation, but is interrelated with the strategy and vision of the business (Wilkin & Chenhall, 2010:135–136).
Digital workplace with technology support that positions the workspace as a digital media to carry out so many activities access makes it easy for various parties to carry out their activities. Although there are still direct (face-to-face) meetings, the face-to-face meetings can reduce the number of meetings that actually spend time and queues. The digital workplace that uses information technology is a supporting media for building a social work environment. The application of the digital workplace that is applied to Smart City in the city of Bandung has a social connection where the activities can be connected with multichannel citizen engagement that is a user of the digital workplace and the intended user is a community in the city of Bandung. Since both of them are interconnected, then if multichannel citizen engagement is not optimally utilized by the community as the purpose of using government services by the community, then the digital workplace cannot fully benefit from the existence of smart city services provided in accordance with the expected goals even though the digital workplace is already very satisfying in the trend evaluation.
To achieve an effective ethics/culture of compliance, a firm needs to establish a code of ethics, adopt and implement a comprehensive compliance program such as COSO (Committee of Sponsoring Organisations of the Treadway Commission), COBIT (Control Objectives for Information and related Technology), ITIL (Information Technology Infrastructure Library), and/or ISO 17799, provide sufficient ethical training for employees, and provide a reporting hotline. It is also important for top management to give leadership in promoting awareness of ethical compliance within their organisation, as it sends messages to employees that inevitably shape the culture of their organisations (Beyer and Nino, 1999). Thus:
The focus of this study is on forty-two nations in SSA with data for the period 2004-2014 2 . The choice of the sampled countries and corresponding periodicity of analysis are determined by constraints in data availability at the time of the study. The variables used in the research are obtained from three main sources, notably: (i) World Governance Indicators of the World Bank for the governance indicators (i.e. political stability, “voice & accountability”, government effectiveness, regulation quality, corruption-control and the rule of law); (ii) World Development Indicators of the World Bank for ICT indicators (i.e. mobile phone penetration, internet penetration and fixed broadband subscriptions) and a control variable (i.e. tertiary school enrolment) and (iii) the Financial Development and Structure Database (FDSD) of the World Bank for the insurance dynamics (i.e. life insurance and non-life insurance).
3.1.5. Huntsman case. Huntsman has grown to a worldwide supplier of chemicals, polymers and packaging. The organisational structure of IT can be seen as a virtual matrix structure in which a manager has full command over particular applications and platforms, and at the same time has business responsibility for an entire division. “One of the main drivers for this complicated model”, justified the executive vice president “is that IT should not be accountable and responsible for business projects. It is the role of the business to assume full ownership. It would be a strategic mistake to give a director global IT full responsibility and accountability”. This model is supported by a number of committees to address IT decisions. IT governance related processes at Huntsman include the use of the balanced scorecard technique, with both IT and business monitoring the metrics. ITIL has been implemented starting seven years ago. Relational mechanisms present at Huntsman include the corporate intranet and on-site presentations and a corporate knowledge management system. Job rotation from IT to the business and the other way around is a possible part of career path planning.
WiMAX is satisfactory solution for rural connectivity and it is a new standards-based wireless technology gaining rapid acceptance around the world. It is capable of delivering broadband Internet service and extending services like Internet telephony throughout India without major disruption to transportation and other services. Unlike wired solutions, it requires no blocking of traffic, no digging miles of trenches for laying telecommunica- tion cables, no ruining blocks of roads to provide Internet services, no waiting on massive infrastructure build-out projects, and no overhanging cables that could snap any- time. WiMAX offers a fast, affordable, convenient solu- tion to India’s widespread Internet access required to start e-governance for rural administration, agriculture development and management and also for educational development. WiMAX delivers greater throughput and greater scalability to suit consumer’s needs. WiMAX is suitable option for starting the e-governance at grass root level in rural area.
IT governance has gone through several iterating definitions in academic literature; no term has been more skewed, stretched and distorted . Up until the mid 1990’s, most information systems were targeted toward in-house use. IT governance has often been applied from an internal perspective [7-10]. While structural, process, and relational capabilities are an integral part of effective IT governance , IT governance specifies the decision rights and accountability framework to encourage desirable behavior in the use of IT . The same authors proposed six archetypes of governance for making these decisions related to IT principles, architecture, infrastructure, applications, and investment. These archetypes are business monarchy, IT monarchy, feudal, federal, IT duopoly, and anarchy, whereby the role and level of the participants within the hierarchy define each archetype. This is close to Sambamurthy and Zmud’s view of IT governance , who defined IT governance as the patterns of authority regarding IT infrastructure, IT use, and IT project management. For the IT Governance Institute , IT governance represents “the set of responsibilities and practices exercised by senior management of the enterprise designed to establish and communicate strategic direction, insure realization of goals and objective, mitigate risk, and verify that assigned resources are used in an effective and efficient manner”. However, these archetypes and views of IT governance have been determined within firms and not in an interorganizational context. The outcomes of IT governance are the achievement of strategic goals, the production of relevant and pertinent information for business, the availability, timeliness, accuracy, completeness and efficiency of business-critical information . IT governance has been demonstrated to correlate significantly to firm performance [15, 16]. In multi-business firms, IT governance helps create synergies obtainable through shared yet not identical IT infrastructures, IT strategy
Columbus Humanities, Arts and Technology Academy maintains a School Improvement Team which will be responsible for meeting on a bi-monthly basis to discuss the school’s progress towards achievement goals, student assessment data, and any issues influencing the overall climate of the school. The Academy will maximize the data the Ohio Improvement Process (“OIP”), which is based on data analysis and gap analysis, through our own quarterly assessments using Scantron Performance Series and mock OAAs. Columbus Humanities, Arts and Technology Academy will use student assessment data to identify the areas of academic need and make them stronger by responding to skill gaps. In addition to the state required testing grades, we will include second grade in the mock OAAs to get ahead of any gaps that may occur. All professional development will be data driven and the CCIP will be updated throughout the year. We anticipate our Community School Leadership Team and Teacher Based Teams will meet at least monthly on an ongoing basis.
to implement the e-Governance model to build a well informed and participatory citizenry to enhance good governance, a pilot deployment with WiMAX technology was done in Accra and Tema municipality covering a 55sq km to assist the Government of Ghana to generate growth and employment by leveraging ICT and public-private partnerships to develop the IT enabled ser- vices industry, and contribute to improved efficiency and trans- parency of selected government functions through e-government applications as evident by e-Government projects deployed in Nepal, Bangladesh and India. Later on, based on the success of the pilot network, the e-Governance project through WiMAX connectivity will be replicated throughout the regional and selected district capitals in the country using 29 WiMAX sites as shown in Figure 2.
During the 1990s, a number of high-profile corporate scandals in the USA (viz., Lehman Brothers, AIG In- surance, Xerox, Arthur Anderson, Enron, WorldCom, Tyco, satyam, etc.), and also elsewhere in the world, trig- gered an in-depth reflection on the regulatory role of the government in protecting the interests of shareholders. Thus, to redress the problem of corporate misconduct, ensuring “sound” CG is believed to be essential to main- taining investors’ confidence and good performance. In view of the growing number of scandals and the subse- quent wide-spread public and media outcry, a plethora of governance “norms”, “codes”, “best practices”, and “standards” have sprouted around the globe. For instance, the Sarbanes-Oxley Legislation in the USA, the Cad- bury Committee recommendations for the European Union (EU) companies, and the Organisation for Economic Co-operation and Development (OECD) principles of corporate governance, are perhaps the best-known among these. The Cadbury Committee (1992)  advocated, first of all, disclosure as “a mechanism for accountability, emphasizing the need to raise reporting standards in order to ward-off the threat of regulation. Improved disclo- sure results in improved transparency, which is one of the most essential elements of healthy CG practices”. Si- milarly, the Hampel Committee (1998)  regulated disclosure as “the most important element of accountability and in introducing a new code and set of principles stated that their objective was not to prescribe corporate be- haviour in detail but to secure sufficient disclosure so that investors and others can assess companies’ perfor- mance and governance practice and respond in an informed way”. According to the OECD’s (2006)  “Guid- ance on Good Practices in Corporate Governance Disclosure”, “All material issues relating to CG of the enter- prise should be disclosed in a timely fashion. The disclosure should be clear, concise, precise, and governed by the substance over form principle”.
The British Institute of Technology and E-commerce is registered as a private limited company under the Companies Act 1985 to 1989. It was incorporated as BIOTAE Ltd on 25 September 2001 and changed its name by special resolution to British Institute of Technology and E-Commerce on 9 February 2004. Its company certificate number is 4293041.
The adoption of m-government has witnessed a steep increase in recent times. The reason for this increase is the ease of access and agility of the services. M-government is a popular subset of e-government, where the remote delivery of government services is made available through mobile devices (Schlaeger, 2012). The basic principle of m-government functioning is to make real-time information and service information to citizens. The information is typically customized to the individual and is based on the location. M-government is a reciprocal channel of e-government and does not have the potential to replace e-governance. However, m-government has a higher outreach in terms of penetrability to regions where there is a lack of internet or ICT technology. The level of customization and outreach improve greatly with the use of m-government (Kesavarapu and Choi, 2009). Therefore, m-government is not viewed as a separate and unique ‘type' of government but rather as an important component of e-government that acts a ‘tool' of operation and reaches out to consumers across the world (El-Kiki and Lawrence, 2007). The salient observations about the feature of m-government were that it is a sub-classification of e-government which has higher accessibility and versatility. Also, it is known to be a more dynamic and efficient system that is accessible to citizens all over the nation regardless of the availability of ICT and internet services. Therefore, m-government is perceived as a tool of e-government that provides access to rural regions as well (Shareef et al., 2012). The potential drivers for the adoption of m-government depend on several factors, including the consumer base, the types of users, and user intentions for adoption. For developed and developing nations, the scenario is different (Datar, Panikar, & Farooqui, 2008
The multi-level governance in the EU and the member states has three main features (Holzhacker & Albaek, 2007). First of all, actors at different levels share decision-making competencies. Secondly, European collective decision-making leads to a loss of domestic power. Lastly, different policy arenas has turned transnational: “Political arenas are inter- connected, not nested, thus transnational arenas emerge” (Holzhacker & Albaek, 2007, p. 6). As a result of this Europeanization, many policy arenas have turned into multi-level systems of governance. Four different phase in EU policy-making can be distinguished (Hooghe & Marks, 2001). A first step is policy initiation by putting issues on the agenda. The EU Com- mission holds the pen of this agenda but is subject to pressures from many different types of actor groups (e.g. European council, European parliament, interest groups). In the case of the ILB, different Member States but also interest groups argued for a discontinuation policy. The second phase is the decision-making process, for which the state sovereignty is in retreat: “Authoritative competencies in EU are exercised across multiple levels of government. At the European level, national governments and supranational actors share authority, and the in- stitutions in which they operate have intermeshing competencies.” (Hooghe & Marks, 2001, p. 24). The policy-making process of the ILB took place on the EU level and was organized and structured by the EC. Implementation is the third phase and also encompasses multi-level governance: “The formal division of authority between the Commission, which has sole execu- tive power, and member states, which monopolized policy implementation, no longer holds. National governments have come to monitor the executive powers of the Commission, and the Commission has become involved in day-to-day implementation in a number of policy areas.” (Hooghe & Marks, 2001, p. 25). The last phase is the possible need for adjudication. On the legal order of the different member states, the European Court of Justice decisions have be- come an accepted influence.
The Technology Acceptance Model (TAM) was proposed by Fred Davies in 1989. The model was an expansion on Arzen and Fishben  Theory of Reasoned Action. Technology Acceptance Model (TAM) emphasizes the acceptability of an information system. The objective of this model is to predict the acceptability of a tool for use and to identify the modifications which must be brought to the system in order to make it acceptable to users. This model suggests that the acceptability of an information system is determined by two main factors: perceived usefulness and perceived ease of use . TAM posits that perceived usefulness and perceived ease of use determine an individual's intention which serves as a mediator of actual system use. Perceived usefulness is also seen as being directly impacted by ease of use .
Abstract: The purpose of this study was to assess the role of ICT in the governance of micro and small enterprises (MSE) in Makueni County, Kenya. The use of ICT based solutions in supporting the development of MSEs was explored by analyzing the existing mobile telephony use of the enterprises. Technology-Acceptance-Modelling (TAM) techniques were formulated to establish perceived and real value of the ICT systems in improving the efficiency of the above activities with the goal to demonstrate good governance through the indicators of ease of raising capital, the efficiency of return on capital investment and the transparency and ease of payment of taxes, fees, charges applicable and rates payable of Makueni County government This study adopted a descriptive research design. The population consists of all the MSEs in Makueni County, Kenya. The sample size of 100 MSEs was determined using convenience sampling. The primary data was collected through structured field questionnaires and secondary data through public government statistics and subject matter literature. The quantitative primary data was analyzed using descriptive statistics including frequencies, percentage, mean, standard deviation and correlational analysis. Based on the findings, the study concludes ICT based solutions have a role to play in the good governance. MSEs have potential to achieve further transparency, efficiency and responsiveness of business to enhance their profitability through utilizing ICT based solutions in relationships with all stakeholders. In addition, the Makueni County government could raise more revenue by improving their transparency and grow their tax base by seeking more efficient means of collecting taxes.