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

2012 ◽  
Vol 27 (1) ◽  
pp. 261-281 ◽  
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.

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

2010 ◽  
Vol 24 (2) ◽  
pp. 107-146 ◽  
Author(s):  
Carla L. Wilkin ◽  
Robert H. Chenhall
Keyword(s):  
Information Systems ◽  
Accounting Information ◽  
Strategic Alignment ◽  
It Governance ◽  
Future Research ◽  
Accounting Information Systems ◽  
Technology Governance ◽  
Research Perspectives ◽  
Information Technology Governance ◽  
And Performance

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.

The Role of Culture in IT Governance Five Focus Areas

2017 ◽  
Vol 8 (2) ◽  
pp. 42-61 ◽  
Author(s):  
Parisa Aasi ◽  
Lazar Rusu ◽  
Dragos Vieru
Keyword(s):  
Literature Review ◽  
Strategic Alignment ◽  
It Governance ◽  
Review Of The Literature ◽  
Significant Issue ◽  
Technology Governance ◽  
It Value ◽  
Information Technology Governance ◽  
And Performance

Information technology governance (ITG) is one of the top challenges of managers today and culture in different level can have an important role while implementing IT governance. This is a new and significant issue, which has not been investigated deeply. This paper sets out to provide a systematic review of the literature, focusing on the role of culture in IT governance. The literature review findings are categorized through the lens of IT governance's five focus areas which are IT strategic alignment, IT value delivery, Risk management, IT resource management and Performance measurement. This study contributes to the field of IT governance by reviewing and discussing the existing literature on the role of culture on IT governance. This literature review resulted that there are few research studies in this topic and many of the IT governance focus areas are not covered regarding the role of culture in these IT governance areas.

The Impact of Executives’ IT Expertise on Reported Data Security Breaches

2021 ◽  
Author(s):  
Jacob Haislip ◽  
Jee-Hae Lim ◽  
Robert Pinsker
Keyword(s):  
Data Security ◽  
Chief Executive ◽  
Chief Information Officer ◽  
Chief Financial Officer ◽  
Security Breaches ◽  
Leadership Responsibility ◽  
It Systems ◽  
Related Risk ◽  
Reported Data ◽  
The Impact

Data security breaches (DSBs) are increasing investor and regulator pressure on firms to improve their IT governance (ITG) in an effort to mitigate the related risk. We argue that DSB risk cannot be mitigated by one executive alone, but, rather, is a shared leadership responsibility of the top management team (TMT) (i.e., Chief Executive Officer [CEO], Chief Financial Officer [CFO], and Chief Information Officer [CIO]). Our results suggest that IT-savvy CEOs see technologies related to mitigating DSBs as a top-three most important type of digital methodology for their firm. Similarly, the results related to CFOs with IT expertise single out the critical investment in controls designed to prevent DSBs. Our strong findings for CIOs on the TMT add to the related guidance from COBIT 5 for information security and consistently suggest that they are the key executive for securing IT systems. Finally, our granular explanation of each executive’s DSB-related responsibility could potentially provide firms the start of a governance-led roadmap for compliance to the Securities and Exchange Commission’s and Justice Department’s cyber regulations.

scholarly journals Information related service trade within firms: evidence from firm-level data in Germany

2021 ◽  
Author(s):  
Kurt A. Hafner ◽  
Jörn Kleinert
Keyword(s):  
Multinational Firms ◽  
Economies Of Scope ◽  
It Services ◽  
Firm Level ◽  
It Service ◽  
Level Data ◽  
Related Service ◽  
Foreign Affiliates ◽  
Knowledge Intensive ◽  
Parent Companies

AbstractMulti-unit firms have productivity advantages over competitors because of their use of a non-rival asset—firm-specific knowledge—in several units. Using knowledge-intensive services leads to economies of scope in production by multi-unit firms. Such headquarter are usually supplied by parent companies and serve to link different firm units. Headquarter services are difficult to quantify in statistics or surveys, except when they cross-borders and the exchange of services between MNEs and their offshore subsidiaries becomes apparent. This study therefore focuses on IT service imports to explain productivity differences among foreign affiliates of multinational firms in Germany. The authors base the analysis on the population of foreign multinational firms active in Germany and analyze what effect the import of IT services has on their productivity. They find that IT headquarter service flows have significant impacts on foreign affiliates’ productivity in general and US affiliates in particular. As the average IT-service flows (per firm and partner) from parent countries are significantly higher for US affiliates than non-US affiliates, they conclude that the import of IT services from the parent-company is a source of the productivity advantages of US affiliates in Germany.

In retrospect: The influence of chief executive officers’ historical relative pay on overconfidence

2021 ◽  
pp. 147612702110048
Author(s):  
J Daniel Zyung ◽  
Wei Shi
Keyword(s):  
Chief Executive Officers ◽  
Empirical Support ◽  
Chief Executive ◽  
Firm Level ◽  
Self Confidence ◽  
Self Worth ◽  
Executive Officers ◽  
Leadership Research ◽  
The Relationship

This study proposes that chief executive officers who have received over their tenure a greater sum of total compensation relative to the market’s going rate become overconfident. We posit that this happens because historically overpaid chief executive officers perceive greater self-worth to the firm whereby such self-serving attribution inflates their level of self-confidence. We also identify chief executive officer- and firm-level cues that can influence the relationship between chief executive officers’ historical relative pay and their overconfidence, suggesting that chief executive officers’ perceived self-worth is more pronounced when chief executive officers possess less power and when their firm’s performance has improved upon their historical aspirations. Using a sample of 1185 firms and their chief executive officers during the years 2000–2016, we find empirical support for our predictions. Findings from this study contribute to strategic leadership research by highlighting the important role of executives’ compensation in creating overconfidence.

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