Business and IS/IT Strategic Alignment Framework

SUMMARY In this study, we report two 2 × 2 between-subjects experiments that investigate the effect of strategic relevance of reported sustainability information and its assurance on nonprofessional investors' investment decisions. The first experiment manipulates strategic relevance of reported environmental, social, and governance (ESG) indicators between “high” and “low” by varying the company strategy (sustainability-based differentiation strategy versus cost leadership strategy unrelated to sustainability). The second experiment manipulates the strategic alignment of the ESG indicators (holding strategy constant). We also manipulate the presence (absence) of assurance in both experiments. Results from both experiments document that investors perceive ESG indicators to be more important, and are more willing to invest in the company if ESG indicators have higher strategic relevance. Experiment one also provides evidence that assurance increases investors' willingness to invest to a greater extent when ESG indicators have high relevance to the company strategy. Our findings suggest that the assurance of ESG indicators has a beneficial signaling role in communicating the importance of this reported information to investors.

Download Full-text

A strategic alignment framework for the entrepreneurial university

Industry and Innovation ◽

10.1080/13662716.2021.1941799 ◽

2021 ◽

pp. 1-25

Author(s):

David B. Audretsch ◽

Maksim Belitski

Keyword(s):

Strategic Alignment ◽

Entrepreneurial University

Download Full-text

The Chief Information Officer and Chief Financial Officer Dyad in the Public Sector: How an Effective Relationship Impacts Individual Effectiveness and Strategic Alignment

Journal of Information Systems ◽

10.2308/isys-50321 ◽

2012 ◽

Vol 27 (1) ◽

pp. 261-281 ◽

Cited By ~ 7

Author(s):

Kurt Schobel ◽

James S. Denford

Keyword(s):

Strategic Alignment ◽

Chief Executive ◽

Chief Information Officer ◽

Chief Financial Officer ◽

Firm Level ◽

For Profit ◽

Technology Governance ◽

Information Technology Governance ◽

Strategic Role ◽

Knowledge Intensive

ABSTRACT Within the domain of Information Technology Governance (ITG), the study of Chief Information Officer (CIO) relationships has historically focused on the Chief Executive Officer (CEO) and the Top Management Team (TMT). Within knowledge-intensive, publicly funded, and not-for-profit organizations, the specific relationship between the CIO and the Chief Financial Officer (CFO) is a critical pairing, which impacts both individual effectiveness and strategic alignment. Findings from multiple case studies suggest that while the CIO and CFO pair are similar to other TMT relationships in many ways, their perceptions of the other's strategic role within the organization is a key differentiator that can lead to effective or adversarial relationships with individual and firm-level outcomes. The research model in this paper suggests that when the relationship is positive, both individual role effectiveness and strategic alignment improve.

Download Full-text