IT Governance as Strategic Alignment

2006 ◽  
pp. 251-257
Author(s):  
Petter Gottschalk
Keyword(s):  
Resource Allocation ◽  
Strategic Alignment ◽  
It Governance ◽  
Daily Work ◽  
Business Goals ◽  
Allocation Decisions ◽  
Resource Allocation Decisions

Strategy can simply be defined as principles, a broad based formula, to be applied in order to achieve a purpose. These principles are general guidelines guiding the daily work to reach business goals. Strategy is the pattern of resource allocation decisions made throughout the organization. These encapsulate both desired goals and beliefs about what are acceptable and, most critically, unacceptable means for achieving them.

IS/IT Strategy Work

2006 ◽  
pp. 54-74
Author(s):  
Petter Gottschalk
Keyword(s):  
Information Technology ◽  
Resource Allocation ◽  
Information Systems ◽  
Business Strategy ◽  
It Governance ◽  
It Strategy ◽  
Daily Work ◽  
Business Goals ◽  
Allocation Decisions ◽  
Resource Allocation Decisions

Strategy can be defined simply as principles, a broad based formula, applied in order to achieve a purpose. These principles are general guidelines guiding the daily work to reach business goals. Strategy is the pattern of resource allocation decisions made throughout the organization. These encapsulate both desired goals and beliefs about what are acceptable and, most critically, unacceptable means for achieving them. While the business strategy is the broadest pattern of resource allocation decisions, decisions that are more specific are related to information systems and information technology. IS must be seen both in a business and an IT context. IS is in the middle because IS supports the business while using IT. This will be discussed later in this book in terms of IT governance as strategic alignment.

Strategic Alignment, IT Value, and Organizational Analysis

2011 ◽  
pp. 73-101
Author(s):  
Eng K. Chew ◽  
Petter Gottschalk
Keyword(s):  
Information Technology ◽  
Resource Allocation ◽  
Information Systems ◽  
Strategic Alignment ◽  
It Value ◽  
It Resources ◽  
Corporate Elites ◽  
Scope Of The Firm ◽  
Allocation Decisions ◽  
Resource Allocation Decisions

Over the last several decades, strategy researchers have devoted attention to the question of how corporate elites (i.e., corporate executives and directors) affect corporate strategy. The CEO as a person in position shapes the scope of the firm, while the CIO as a person in another position shapes the scope of IT in the firm. Jensen and Zajac (2004) proposed and tested the notion that while differences in individual characteristics of corporate elites may imply different preferences for particular corporate strategies such as diversification and acquisitions, these basic preferences, when situated in different agency contexts (e.g., CIO, CEO) generate very different strategic outcomes. Strategy can simply be defined as principles, a broad based formula, to be applied in order to achieve a purpose. These principles are general guidelines guiding the daily work to reach business goals. Strategy is the pattern of resource allocation decisions made throughout the organization. These encapsulate both desired goals and beliefs about what are acceptable and, most critically, unacceptable means for achieving them. While the business strategy is the broadest pattern of resource allocation decisions, more specific decisions are related to information systems and information technology. How should IS/IT resources be allocated within business organizations? How can business ensure the IS/IT resources will deliver the desired business value? Hann and Weber (1996) see IS/IT strategic planning as a set of activities directed toward achieving the following objectives: 1. Recognizing organizational opportunities and problems where IS/IT might be applied successfully 2. Identifying the resources needed to allow IS/IT to be applied successfully to these opportunities and problems 3. Developing strategies and procedures to allow IS/IT to be applied successfully to these opportunities and problems 4. Establishing a basis for monitoring and bonding IT managers, so their actions are more likely to be congruent with the goals of their superiors 5. Resolving how the gains and losses from unforeseen circumstances will be distributed among senior management and the IT manager 6. Determining the level of decision rights to be delegated to the IT manager. Empirical studies of information systems/information technology planning practices in organizations indicate that wide variations exist. Hann and Weber (1996) found that organizations differ in terms of how much IS/IT planning they do, the planning methodologies they use, the personnel involved in planning, the strength of the linkage between IS/IT plans and corporate plans, the focus of IS/IT plans (e.g., strategic systems vs. resource needs), and the way in which IS/IT plans are implemented. In this chapter, we will review the principles of strategic alignment and discuss in detail the various methods for IT value and organizational maturity analysis.

The Relational Nature of Case Manager Resource Allocation Decision Making: An Illustrated Case

2010 ◽  
Vol 11 (3) ◽  
pp. 151-156 ◽  
Author(s):  
Kimberly D. Fraser ◽  
Carole Estabrooks ◽  
Marion Allen ◽  
Vicki Strang
Keyword(s):  
Decision Making ◽  
Resource Allocation ◽  
Home Care ◽  
Case Manager ◽  
Care Program ◽  
Resource Allocation Decision ◽  
Allocation Decision ◽  
Daily Work ◽  
Allocation Decisions ◽  
Resource Allocation Decisions

We used ethnographic methods in the tradition of Spradley (1979) and constant comparative analysis to explore case manager resource allocation decision making. We interviewed, observed, and shadowed 11 case managers within a children’s home care program in a regional health authority in western Canada as they went about their daily work over a 5-month period. Our findings provide knowledge about the little-understood set of processes at the micro level of resource allocation. Although the case manager considers many factors, reported elsewhere (Fraser, Estabrooks, Allen, & Strang, 2009), they balance and weigh these factors within a relational context. The purpose of this article is to use Jenna’s story as a case example to illustrate how the case manager balances and weighs the factors that influence their resource allocation decisions within this context. Jenna’s story demonstrates the complex and multidimensional processes that are embedded in the relational nature of resource allocation decisions. We discuss home care case manager resource allocation decisions as viewed through the lens of relational ethics.

Unexpected Consequences: The Effects on Non-Accelerated Filers of an Accelerated Filing Deadline and SOX Section 404

2020 ◽  
Vol 34 (3) ◽  
pp. 87-112
Author(s):  
Bei Dong ◽  
Stefanie L. Tate ◽  
Le Emily Xu
Keyword(s):  
Resource Allocation ◽  
Financial Statements ◽  
Financial Statement ◽  
Negative Consequences ◽  
Section 404 ◽  
Auditor Change ◽  
Time Required ◽  
Allocation Decisions ◽  
Jel Classifications ◽  
Resource Allocation Decisions

SYNOPSIS Regulations implemented by the SEC in 2003 and 2004 simultaneously shortened the financial statement filing deadlines and increased the time required for both the preparation of financial statements and the related audit of accelerated filers (AFs). However, there were indirect, unintended negative consequences for companies not subject to the regulations, namely, non-accelerated filers (NAFs). The new regulations imposed strains on auditor resources requiring auditors to make resource allocation decisions that negatively affected NAFs. We find that NAFs with an auditor who had a high proportion of AF clients (high-AF) had longer audit delays after the regulations were implemented than NAFs of an auditor with a low proportion of AF clients (low-AF). Further, we document that NAFs with high-AF auditors were more likely to change auditors than NAFs with low-AF auditors. Finally, NAFs that switched to auditors with less AFs experienced shorter audit delays after the auditor change. JEL Classifications: M42; M48.

scholarly journals Balancing scarce hospital resources during the COVID-19 pandemic using discrete-event simulation

2021 ◽  
Author(s):  
G.J. Melman ◽  
A.K. Parlikad ◽  
E.A.B. Cameron
Keyword(s):  
Resource Allocation ◽  
Discrete Event Simulation ◽  
Elective Surgery ◽  
Discrete Event ◽  
Specific Patient ◽  
Event Simulation ◽  
The Impact ◽  
Allocation Decisions ◽  
Allocation Strategies ◽  
Resource Allocation Decisions

AbstractCOVID-19 has disrupted healthcare operations and resulted in large-scale cancellations of elective surgery. Hospitals throughout the world made life-altering resource allocation decisions and prioritised the care of COVID-19 patients. Without effective models to evaluate resource allocation strategies encompassing COVID-19 and non-COVID-19 care, hospitals face the risk of making sub-optimal local resource allocation decisions. A discrete-event-simulation model is proposed in this paper to describe COVID-19, elective surgery, and emergency surgery patient flows. COVID-19-specific patient flows and a surgical patient flow network were constructed based on data of 475 COVID-19 patients and 28,831 non-COVID-19 patients in Addenbrooke’s hospital in the UK. The model enabled the evaluation of three resource allocation strategies, for two COVID-19 wave scenarios: proactive cancellation of elective surgery, reactive cancellation of elective surgery, and ring-fencing operating theatre capacity. The results suggest that a ring-fencing strategy outperforms the other strategies, regardless of the COVID-19 scenario, in terms of total direct deaths and the number of surgeries performed. However, this does come at the cost of 50% more critical care rejections. In terms of aggregate hospital performance, a reactive cancellation strategy prioritising COVID-19 is no longer favourable if more than 7.3% of elective surgeries can be considered life-saving. Additionally, the model demonstrates the impact of timely hospital preparation and staff availability, on the ability to treat patients during a pandemic. The model can aid hospitals worldwide during pandemics and disasters, to evaluate their resource allocation strategies and identify the effect of redefining the prioritisation of patients.

A Common Approach to Risk Analysis Methodology

2003 ◽  
Author(s):  
J. Robert Sims
Keyword(s):  
Resource Allocation ◽  
Risk Analysis ◽  
Broad Spectrum ◽  
Analysis Methodology ◽  
Risk Ranking ◽  
Homeland Defense ◽  
Narrow Area ◽  
Allocation Decisions ◽  
Resource Allocation Decisions

Risk analysis has been used extensively to inform decisions throughout government and industry for many years. Many methodologies have been developed to perform these analyses, resulting in differences in terminology and approach that make it difficult to compare the results of an analysis in one field to that in another. In particular, many approaches result only in a risk ranking within a narrow area or field of interest, so the results cannot be compared to rankings in other areas or fields. However, dealing with terrorist threats requires prioritizing the allocation of homeland defense resources across a broad spectrum of possible targets. Therefore, a common approach is needed to allow comparison of risks. This presentation summarizes an approach that will allow the results of risk analyses based on using current methodologies to be expressed in a common format with common terminology to facilitate resource allocation decisions.

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