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Is board IT governance a silver bullet? A capability complementarity and shaping view
- Source :
- International Journal of Accounting Information Systems. 33:32-46
- Publication Year :
- 2019
- Publisher :
- Elsevier BV, 2019.
-
Abstract
- This article examines how the impact of Information technology (IT) governance by the board of directors on firms' financial performance can be mediated through IT operating capabilities, and how such board IT governance (B-ITG) can modulate the influence of IT operating capability on financial performance. Findings based on a survey of 89 corporate directors indicate that both B-ITG and IT operating capability increase financial performance. They further point to complex B-ITG effects on financial performance, including complementarity with and shaping IT operating capability. They show that high B-ITG suppresses the effect of IT operating capability on financial performance and that B-ITG effects on financial performance are partially mediated through IT operating capability.
- Subjects :
- 0209 industrial biotechnology
Information Systems and Management
business.industry
Corporate governance
05 social sciences
Information technology
050201 accounting
02 engineering and technology
Business value
Competitive advantage
Management Information Systems
Business economics
020901 industrial engineering & automation
Silver bullet
Accounting
Complementarity (molecular biology)
0502 economics and business
Resource-based view
business
Finance
Industrial organization
Subjects
Details
- ISSN :
- 14670895
- Volume :
- 33
- Database :
- OpenAIRE
- Journal :
- International Journal of Accounting Information Systems
- Accession number :
- edsair.doi...........5815a9cd695cf4e13634e426f42ccbf0