IT and the Board of Directors: An Empirical Investigation into the “Governance Questions” Canadian Board Members Ask about IT

2010 ◽  
Vol 24 (2) ◽  
pp. 147-172 ◽  
Author(s):  
Chris Bart ◽  
Ofir Turel
Keyword(s):  
Information Technologies ◽  
It Governance ◽  
Board Members ◽  
Board Governance ◽  
Organizational Strategies ◽  
Canadian Institute ◽  
The Board Of Directors ◽  
The Many ◽  
Board Level ◽  
Chartered Accountants

ABSTRACT: In modern organizations, information technologies (IT) often help drive organizational strategies. As such, IT require both judicious planning and oversight. While executive oversight over IT is quite common nowadays, several studies indicate that due to the many benefits and risks associated with IT, more/better board-level oversight may be in order. Unfortunately, there is a scarcity of research on the involvement of board members in IT governance. We attempt to partially fill this gap by empirically examining the degree to which the 27 IT governance questions that make up an IT board governance framework recommended by the Canadian Institute of Chartered Accountants are raised by the board members of 94 Canadian firms. We also investigate the extent to which the questions are considered important. Our findings show that: board members use only some of the IT governance questions and not all the recommended ones; there is a gap between the IT governance questions board members ask and the ones they perceive to be important; and the number and importance of IT governance questions that board members ask appear to vary with both their organization’s strategic use of IT and the need for IT reliability. Implications for research and practice are offered.

Reverse mediations: digital methods of social research for digital citizenship

2015 ◽  
Vol 23 ◽  
Author(s):  
Marina Pantoja Boechat ◽  
Débora De Carvalho Pereira
Keyword(s):  
Information Technologies ◽  
Social Research ◽  
Social Reality ◽  
Digital Citizenship ◽  
Social Analysis ◽  
Hegemonic Discourse ◽  
Methods Of Social Research ◽  
Digital Methods ◽  
The Many

Our society is heavily mediated by information technologies, so the simplest interactions become traceable, which collaborates to a deluge of data. They represent an abundant source for social analysis and an unparalleled opportunity for citizens to access, produce and disseminate information. Nevertheless, all this affluence of data, for presenting itself in a scattered way, also poses significant difficulties for achieving an integrated view of social reality and its interactions, and is organized in many competing interfaces and information architectures, that may produce, reinforce and disseminate ideologies, hegemonic discourse and platform biases. We identify an emerging field of dispute of the place of mediation of the many flows of information, and efforts for repurposing and restructuring these flows over the seamless structuring of different competing architectures. In order to describe some of these efforts, we draw examples from the field of controversy mapping, and propose the concept of reverse mediation.

A CHRONOLOGY OF THE DEVELOPMENT OF CORPORATE FINANCIAL REPORTING IN CANADA: 1850 TO 1983

1986 ◽  
Vol 13 (1) ◽  
pp. 31-62 ◽  
Author(s):  
George J. Murphy
Keyword(s):  
Financial Reporting ◽  
The United States ◽  
Company Law ◽  
Economic Relationships ◽  
Professional Activities ◽  
Financial Reporting Standards ◽  
Significant Events ◽  
Canadian Institute ◽  
Chartered Accountants ◽  
Corporate Financial Reporting

A chronology of significant events in the development of corporate financial reporting standards and practices is presented. The introductory comments to the various sections direct attention to some of the main patterns and trends in that development and provide the framework in which the listing of events is to be interpreted. The particularly significant domestic sources of influence are the legislative and professional activities in Ontario and, in more recent times, the activities of the Canadian Institute of Chartered Accountants. External influences have been—not unexpectedly—the traditions of English Company law and the close professional, institutional and economic relationships with the United States. Some internationally significant developments unique to Canada are indicated.

Gendering Corporate Boards and Conditional Effectiveness of Board Processes: Insights from a Sub-Saharan African Country

2021 ◽  
pp. 097215092110362
Author(s):  
Obi Berko O. Damoah ◽  
Yvonne Ayerki Lamptey ◽  
Alex Anlesinya ◽  
Barbara Naa Amanuah Tetteh
Keyword(s):  
Corporate Governance ◽  
African Country ◽  
Board Members ◽  
Corporate Boards ◽  
Corporate Board ◽  
Board Processes ◽  
Board Directors ◽  
Women On Corporate Boards ◽  
Sub Saharan ◽  
Board Level

This study explored how and when female board members make effective contribution to board processes in a sub-Saharan African country (Ghana), a context characterized by low female representation on corporate boards, but highly under-researched with respect to the gender and corporate governance literature. The study is based on interview data from 25 female board directors in Ghana. The results show that women on corporate boards contribute to effective board processes and outcomes when their proposed ideas during board meetings are accepted by other board members, implemented by management and impact positively on organizational outcomes such as enhanced financial, product and staff outcomes. These effective contributions of female board directors to corporate board processes can further be enhanced by suitable female directors’ personal-level conditions such as their human capital (advanced degree and professional qualification, and past board membership experience) and family support (supportive husbands, and having grown up children), as well as board-level conditions like occupying chairperson/leadership position on the board or committees, and regular attendance at board meetings. Consequently, this research study contributed to the gender and corporate governance literature by providing new evidence from under-researched geographical context on how women on corporate boards contribute to effective board processes. It further highlights personal and board-level conditions that are necessary for greater contributions of female directors to corporate board processes and outcomes in male-dominated societies and boards.

scholarly journals An analysis of Cobit 5 as a framework for the implementation of it governance with reference to King III

2016 ◽  
Vol 6 (1) ◽  
pp. 20-34
Author(s):  
Lesego Maseko ◽  
Ben Marx
Keyword(s):  
Human Resources ◽  
Financial Planning ◽  
It Governance ◽  
Practical Implementation ◽  
Effective Implementation ◽  
Governance Process ◽  
Technical Issues ◽  
Recommended Practices ◽  
Board Level ◽  
Governance Processes

Owing to the complexity and general lack of understanding of information technology (“IT”), the management of IT is often treated as a separately managed value-providing asset. This has resulted in IT rarely receiving the necessary attention of the board, thus creating a disconnect between the board and IT. The King Code of Governance for South Africa 2009 (hereafter referred to as “King III”) provides principles and recommended practices for effective IT governance in order to create a greater awareness at board level. King III, however, provides no detailed guidance with regard to the practical implementation of these principles and practices. It is worth noting that numerous international guidelines are recommended within King III that can be adopted as frameworks to assist in the effective implementation of IT governance. COBIT 5 provides, as part of its governance process practices, related guidance activities linking it to the seven IT governance principles of King III, thus making it a practical framework for the implementation of King III recommendations. This study sought to establish the extent to which the governance processes, practices and activities of COBIT 5 are mapped to the recommended practices of IT governance as highlighted in King III in order to resolve COBIT 5 as the de facto framework for IT governance in terms of King III. The study found that though King III principles and practices may be interpreted as vague with regard to how to implement IT governance principles, COBIT 5 succeeds in bridging the gap between control requirements, technical issues, information systems and business risk, which consequently results in a better facilitation of IT governance. The study also revealed that COBIT 5 contains additional activities to assist the board in more transparent reporting of IT performance and conformance management to stakeholders as well activities which enable the connection of resource management with human resources and financial planning.

scholarly journals Implementing the board of directors’ mechanism – An empirical study of the listed firms in Libya

2018 ◽  
Vol 14 (1) ◽  
pp. 22-33 ◽  
Author(s):  
Jill Atkins ◽  
Mohamed Zakari ◽  
Ismail Elshahoubi
Keyword(s):  
Corporate Governance ◽  
Board Of Directors ◽  
Boards Of Directors ◽  
Listed Companies ◽  
Board Members ◽  
Corporate Boards ◽  
Listed Firms ◽  
Stakeholder Groups ◽  
The Board Of Directors ◽  
Executive Managers

This paper aims to investigate the extent to which board of directors’ mechanism is implemented in Libyan listed companies. This includes a consideration of composition, duties and responsibilities of the board directors. This study employed a questionnaire survey to collect required data from four key stakeholder groups: Boards of Directors (BD), Executive Managers (EM), Regulators and External Auditors (RE) and Other Stakeholders (OS). The results of this study provided evidence that Libyan listed companies generally comply with the Libyan Corporate Governance Code (LCGC) requirements regarding the board composition: the findings assert that most boards have between three and eleven members, the majority of whom are non-executives and at least two or one-third of whom (whichever is greater) are independent. Moreover, the results indicate that general assemblies in Libyan listed companies are practically committed to the LCGC’s requirements regarding the appointment of board members and their length of tenure. The findings provide evidence that boards in Libyan listed companies are carrying out their duties and responsibilities in accordance with internal regulations and laws, as well as the stipulations of the LCGC (2007). Furthermore, the stakeholder groups were broadly satisfied that board members are devoting sufficient time and effort to discharge these duties and responsibilities properly. This study helps to enrich our understanding and knowledge of the current practice of corporate boards as a significant mechanism of corporate governance (CG) by being the first to address the board of directors’ mechanism in Libyan listed companies.

The impact of family harmony on family SMEs' performance: the mediating role of information technologies

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Vincent Dutot ◽  
Francois Bergeron ◽  
Andrea Calabrò
Keyword(s):  
Organizational Performance ◽  
Information Technologies ◽  
It Governance ◽  
Equation Modeling ◽  
Future Research ◽  
It Strategy ◽  
Content Type ◽  
Family Smes ◽  
Family Harmony ◽  
The Impact

PurposeWith the increasing digitalization processes taking place in different industries, the success of family small and medium-sized enterprises (SMEs) appears to be more under threat than for any other types of organizations, especially when information technologies (ITs) are not adequately used and managed. To grow and increase the chances of survival, family SMEs need more than ever IT. Stemming from agency theory, the aim of this article is to understand whether family harmony impacts the performance of family SMEs and to what extent IT mediates this relationship.Design/methodology/approachThe research follows a quantitative approach, based on a sample of 182 family SMEs. Structured equation modeling, through SmartPLS, was employed to validate the research model.FindingsThis study’s main findings suggest that family harmony positively impacts firm performance and that IT governance and strategy mediate positively this relationship.Research limitations/implicationsFirst, the relatively limited number of respondents limits the degree of representativeness of all family SMEs. Replicating the research with a larger number of respondents could strengthen the findings. Second, this study is limited to French firms and future research could extend the findings by looking at cross-country comparisons.Practical implicationsFamily SMEs are encouraged to link their IT governance with their IT strategy in order to increase their organizational performance. A favorable family harmony will make it easier to choose and implement a richer IT strategy and put in place an adequate IT governance function.Originality/valueThis research offers an enriched knowledge of the roles of family harmony and technological innovation in family SMEs and IT contexts as significant predictors of organizational performance. It contributes to family firm theory through the identification of three determinants of family SMEs' performance.

Technological Ecosystem Maps for IT Governance

2017 ◽  
pp. 50-80
Author(s):  
Rafael Molina-Carmona ◽  
Patricia Compañ-Rosique ◽  
Rosana Satorre-Cuerda ◽  
Carlos J. Villagrá-Arnedo ◽  
Francisco J. Gallego-Durán ◽  
...  
Keyword(s):  
Information Technologies ◽  
It Governance ◽  
Maturity Level ◽  
Heat Map ◽  
Complex Information ◽  
Technological Ecosystems ◽  
The University ◽  
Structured Representation

Technological ecosystems are a widespread solution to address the challenges of the information technologies in organizations. It is important to have tools to correctly and quickly evaluate them. The Technological Ecosystem Map (TEmap) is a tool to intuitively interpret complex information maintaining both a global and a detailed vision of the technologies. It is a polygonal and structured representation of the main elements of the ecosystem. Each element is evaluated according to its maturity level, indicating how it contributes to fulfil the organization objectives. Each maturity level is represented by a colour, so that the TEmap takes the form of a heat map. The particular case of the University of Alicante is chosen to illustrate its construction. The TEmap is a simple but powerful way to identify the strengths and weaknesses of a technological ecosystem and the possible actions to improve the solution to the strategic questions of the organization.

scholarly journals From embracing to managing risks

BMJ Open ◽  
2018 ◽  
Vol 8 (11) ◽  
pp. e022921 ◽  
Author(s):  
Justin Keen ◽  
Emma Nicklin ◽  
Nyantara Wickramasekera ◽  
Andrew Long ◽  
Rebecca Randell ◽  
...  
Keyword(s):  
Real Time ◽  
Middle Managers ◽  
Safety Information ◽  
Active Management ◽  
Management Systems ◽  
Quality Of Data ◽  
Fine Grained ◽  
Information Infrastructures ◽  
The Many ◽  
Board Level

ObjectiveTo assess developments over time in the capture, curation and use of quality and safety information in managing hospital services.SettingFour acute National Health Service hospitals in England.Participants111.5 hours of observation of hospital board and directorate meetings, and 72 hours of ward observations. 86 interviews with board level and middle managers and with ward managers and staff.ResultsThere were substantial improvements in the quantity and quality of data produced for boards and middle managers between 2013 and 2016, starting from a low base. All four hospitals deployed data warehouses, repositories where datasets from otherwise disparate departmental systems could be managed. Three of them deployed real-time ward management systems, which were used extensively by nurses and other staff.ConclusionsThe findings, particularly relating to the deployment of real-time ward management systems, are a corrective to the many negative accounts of information technology implementations. The hospital information infrastructures were elements in a wider move, away from a reliance on individual professionals exercising judgements and towards team-based and data-driven approaches to the active management of risks. They were not, though, using their fine-grained data to develop ultrasafe working practices.

scholarly journals Roles and behaviours of diligent and dynamic healthcare boards

2019 ◽  
Vol 33 (2) ◽  
pp. 96-108
Author(s):  
Naomi Chambers ◽  
Judith Smith ◽  
Nathan Proudlove ◽  
Ruth Thorlby ◽  
Hannah Kendrick ◽  
...  
Keyword(s):  
Shock Absorber ◽  
Board Members ◽  
Discretionary Effort ◽  
Board Roles ◽  
Context Specific ◽  
The Uk ◽  
Board Level ◽  
Theoretical Pluralism ◽  
Hospital Board

Variation persists in the quality of board-level leadership of hospitals. The consequences of poor leadership can be catastrophic for patients. The year 2019 marks 50 years of public inquiries into healthcare failures in the UK. The aim of this article is to enhance our understanding of context-specific effectiveness of healthcare board practices, drawing on an empirical study of changes in hospital board leadership in England. The study suggests leadership behaviours that lay the conditions for better organisation performance. We locate our findings within the wider theoretical debates about corporate governance, responding to calls for theoretical pluralism and insights into the effects of discretionary effort on the part of board members. We conclude by proposing a framework for the ‘restless’ board from a multi-theoretic standpoint, and suggest a repertoire specifically for healthcare boards. This comprises a suite of board roles as conscience of the organisation, sensor, shock absorber, diplomat and coach, with accompanying dyadic behaviours to match particular organisation aims and priorities. The repertoire indicates the importance of a cluster of leadership practices to fulfil the purposes of healthcare boards in differing, complex and challenging contexts.

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