scholarly journals Successful IT governance in SMES: An application of the Technology–Organisation–Environment theory

2016 ◽  
Vol 18 (1) ◽  
Author(s):  
Olaitan Olutoyin ◽  
Stephen Flowerday

Background: Small and medium-sized enterprises (SMEs) are the bedrock of most economies of the world. Due to global competition, SMEs are making significant investments in information technology (IT) to improve their business processes. However, a study of extant literature on the subject of IT governance in SMEs has highlighted the fact that the implementation of structural controls to enable effective IT governance is often difficult, resulting in project failures and loss of income.Objectives: This paper seeks to examine ways by which SMEs can successfully adapt a suitable IT governance framework to manage its IT investments.Method: A content analysis of extant literature was done in this paper. The Technology–Organisation–Environment theory forms the theoretical basis of the proposed key pillars for an SME to evaluate its capability to embark on an IT governance initiative in order to obtain the desired results.Results: From the content analysis of relevant literature, the paper proposed three key pillars which should be in place before an SME adapts any IT governance framework to manage its IT investments. The key pillars are considered an important link between strategic IT governance plans and measurable successful outcomes.Conclusion: It was concluded that an SME would be better positioned for successful IT governance if it were to conduct a careful analysis of the components of these key pillars before embarking on the implementation of any IT governance framework.

2019 ◽  
Vol IV (IV) ◽  
pp. 476-486
Author(s):  
Sabahat Jaleel ◽  
Shabnam Gul ◽  
Zahid Akbar

China and India are rising powers of Asia. Both Asian giants have to adopt the policy of interdependence by growing economic ties; on the other side, they have a strict stance on border disputes. This article describes in detail the bilateral relationship between China-India, especially under the Modi doctrine, during his first term. Secondly, it also discusses the limitation of these growing ties and growing concerns for Pakistan. The basic argument of this article is that the growing economic interdependence will affect Pakistan, especially if this interdependence transfer from the economic to military dimension. The whole data is based on exploratory in nature. A qualitative research method has been used to achieve the research goals. Tools used for data collection include oral interviews and content analysis of the existing literature on the subject in the form of books, official reports and research articles. The relevant literature has been objectively analyzed to reach a meaningful conclusion.


2020 ◽  
Vol 9 (3) ◽  
pp. 307-326 ◽  
Author(s):  
Felix Odartey-Wellington ◽  
Amin Alhassan ◽  
Sarah MacRae

Following the 2017 killing of Maxwell Adam Mahama by a lynch mob in Ghana, this article engages with the subject of lynching in Ghana through a content analysis of newsmedia items relating to the practice. While reactions to Mahama’s killing invite optimism that lynching as a form of instant (in)justice is being problematized in Ghana, this study leads to a less optimistic position. State, media and public responses to Mahama’s killing were compared vis-à-vis similar killings of two police officers ‐ Jerry Wornoo and Richard Owusu-Sekyere ‐ in 1998. Drawing on the relevant literature, this study concluded that a number of factors combined to make Mahama, Wornoo and Owusu-Sekyere ‘newsworthy victims’. In contrast, victims in several lynching cases reported by Ghanaian media between 1999 and May 2017 were not deemed newsworthy, thus attracting less attention. Consequently, there have been missed opportunities following the Wornoo and Owusu-Sekyere killings to make critical systemic interventions in Ghana to prevent lynching. Hence, it is argued, the mere sensationalization of Mahama’s lynching may not trigger the requisite systemic social change. Recommendations are made to harness the momentum from Mahama’s killing to address instant (in)justice.


2020 ◽  
Vol 65 (2) ◽  
pp. 297-319
Author(s):  
Aluaș Alina

"The Theatrical Potential in David Foenkinos’ Work. Analysis of the Novel, the Scenario and the Film “La Délicatesse”. Our interest, especially when it comes to the subject of literature, is to show the manner in which the text processing done by the author (script writer/director) brings to light the guidelines of the novelistic text’s semantics, which under careful analysis reveals a kind of personal myth of the novelist. The skewed, syncopated, interrupted writing which disrupts the chronotope serves the needs of the script as well as the director’s selective vision. Unconsciously, the novel seems to follow the structure of the theatrical model. These traits can also be found in the cinematographic structure of the film. Keywords: love, eroticism, delicacy, theatricality, scenario, film. "


2019 ◽  
Vol 5 (2) ◽  
pp. 109-115
Author(s):  
Johanes Fernandes Andry ◽  
Gunawan Wang ◽  
Gusti Ngurah Suryantara ◽  
Devi Yurisca Bernanda

PT Hema Indonesia is manufacturing company established in 2001 and has continued to grow. Nowadays the company has supported business processes in various companies, such as the use of information systems. The purpose of this research is to get an overview of the performance of information systems in order to determine the extent of maturity level which is currently running, with a few aspects to consider such as effectiveness and, efficiency. Implementing IT governance, however, is a challenge to organizations. To ensure IT alignment with business goals use standard COBIT. The analytical tool used is the standard procedure COBIT issued by ISACA. In this paper the method to be used is COBIT 4.1. Coverage of Audit IT Domain are Plan Organize (PO), such as PO4, PO5, PO7 and PO8. The conclusion that can be drawn from the research that has been done is IT governance at the company has been done, although still run optimally within each IT process contained in the sub domain average on level repeatable and defined proses.


2004 ◽  
Vol 4 (1) ◽  
pp. 62-89 ◽  
Author(s):  
Andreas Hoffjan

This study introduces content analysis as a method of examining the accountant's role. The empirical study is based on 73 advertisements, which are directed primarily at employees who are affected by the management accountant's work. The findings of the study indicate that the subject of accountancy is used particularly in connection with promises of “cost reduction.” Consequently, the majority of advertisements use the accountant stereotype of “savings personified.” In a professional context, the work ethic of the management accountant is given particular emphasis in the advertisements. He/she identifies him/herself with his/her task to the maximum degree, is regarded as loyal to his/her company and, for the most part, is well organized in his/her work. However, the characterization of the management accountant as a well disciplined company-person conflicts with the negative portrayal of his/her professional qualities. In advertisements, the management accountant is portrayed as a rather inflexible, passive, and uncreative specialist who, as a result of these qualities, often demotivates others. The personal characteristics of the management accountant are shown in a negative light. This gives him/her the unappealing image of a humorless, envious, dissociated, and ascetic corporate-person.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Joseph Kwame Ofori-Kuragu ◽  
Robert Osei-Kyei

Purpose The purpose of this paper is to explore the current state of popular modern methods of construction (MMC) and pre-manufactured construction in the construction industry and propose a framework for future implications for practice and future research. Design/methodology/approach This technical paper is based on a narrative review of the extant literature on the subject. First, the Scopus search engine was used to retrieve relevant papers on MMC, offsite and pre-manufactured construction. Second, institutional literature such as reports by industry professional and trade bodies, literature from leading technology firms and contractors with experience of MMC were extracted. These two strands of literature were synthesised and a comprehensive discussion on the topic was provided. Findings Results show that journal publications on MMC and pre-manufactured construction have increased in the past decade. The paper found significant advances in the development of premanufactured and offsite construction approaches with many benefits. Offsite and pre-manufactured construction are viable and sustainable systems currently suitable for wider adoption as the mainstream construction method. Research limitations/implications This technical paper based on an integrative review of relevant literature could have benefitted from interviews of professionals with experience of offsite and pre-manufacture techniques and from wider availability of current academic publications on the subject. Validation of the framework has not been undertaken. Originality/value Not much-published work has been undertaken on the current state of development globally and the viability of these construction approaches. This paper evaluates evidence from academic and industry sources to address this gap. A framework has been developed which can help the industry’s industrialisation drive.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jeniffer Fonseca Zanitt ◽  
Izabela Simon Rampasso ◽  
Osvaldo Luiz Gonçalves Quelhas ◽  
Milena Pavan Serafim ◽  
Walter Leal Filho ◽  
...  

Purpose This study aims to analyse how the materials selection courses of engineering undergraduate programmes can be better aligned with the United Nations Sustainable Development Goals (SDGs). Design/methodology/approach Initially, a content analysis was performed in 39 materials selection course descriptions from 40 engineering undergraduate programmes of Brazilian higher education institutions, and subsequently, Delphi method procedures were conducted with professors that teach or have taught the course and are knowledgeable in the subject of sustainability. Findings Considering the analysed course descriptions, it was shown that most of the materials selection courses do not consider or present little emphasis on sustainability aspects. Regarding the Delphi method, eight items were evidenced to consider sustainability aspects in the analysed courses. Originality/value This study contributes to the debates about sustainability insertion in engineering undergraduate programmes. More specifically, the findings presented consolidated information that professors and coordinators can use to align materials selection courses with the SDGs better.


Author(s):  
Steven De Haes ◽  
Tim Huygh ◽  
Anant Joshi ◽  
Wim Van Grembergen

This paper empirically investigates how adoption of IT governance and management processes, as identified in the IT governance framework COBIT 5, relates to the level of IT-related goals achievement, which in turn associates to the level of enterprise goals achievement. Simultaneously, this research project provides an international benchmark on how organizations are currently adopting the governance and management processes as identified in COBIT 5. The findings suggest that organizations are best in adopting the “IT factory” related management processes and that implementation scores drop in management and governance processes when more business and board involvement is required. Additionally, there are significant differences in perceived implementation maturity of COBIT 5 processes between SMEs and larger organizations. Also, the data offers empirical evidence that the COBIT 5 processes have a positive association with enterprise value creation.


2020 ◽  
Vol 12 (17) ◽  
pp. 7095
Author(s):  
Oksana Pirogova ◽  
Olga Voronova ◽  
Tatyana Khnykina ◽  
Vladimir Plotnikov

The study is devoted to the analysis of the efficiency of use and the effectiveness of disclosing the intellectual capital (IC) of a trading company operating in the market of the Russian Federation. The subject of the research is an assessment of the quality of disclosure of information about the IC company involved in the creation of financial results of activities and the growth of the company’s value. The study examines the assessment of IC and the search for links between the involvement of IC in the formation of the financial result of a trading company and the degree of its reflection in the company’s annual reports. Methods of using intellectual value-added coefficients (VAIC) such as the trademark logo (written as ™), Calculated Intangible Value (CIV) and content analysis of the company’s annual reports are used to assess the IC and its elements. The influence of IC and its components, on the financial results of a trading company are also investigated and calculated using various methods. It is shown that there are no statistically significant relationships between the assessments of IC and its elements obtained using financial ratios, and those obtained using content analysis. This indicates that the opinions and assessments of the heads of a trading company regarding IC are formed regardless of the size of IC involved in the formation of economic results and testifies to the absence of an effective investment management policy in the studied company. Some of the results obtained confirm the trends in IC structures previously observed for companies in other industries. The results also indicate that the existing system for preparing annual reports does not sufficiently consider the size, dynamics and efficiency of using the intangible assets of a trading company. The results of this study are likely to be useful to management and academics.


2019 ◽  
Vol 8 (5) ◽  
pp. 106
Author(s):  
Hatice Celiktas ◽  
Sezen Ozeke

There are various studies concerning the present situation of the phenomenon of educational music, which dates back to the early years of the Republic i.e. which emerged 90 years ago, the problems in the area, and solutions to these problems as well as the concept of “educational music” which is used to define the songs that are part of music education. The objective of the present study is to evaluate the area of educational music based on composers’ opinions, in other words, on the opinions of the creators of the subject music, and to determine the present situation of the area in the light of these evaluations. For these purposes, 7 composers, all of whom had contributed to educational music, were interviewed. The resultant data were analyzed under three themes by means of content analysis. The themes were the concept of educational music, educational music compositions and educational music composing. As a result, composers indicated that songs composed as educational music pieces should have a content that children can relate to. They also said that music teachers and prospective music teachers who had the ability to compose should engage in the composition of educational music. According to composers, in order for songs to be of good musical quality; easy and catchy melodies and lyrics, prosody, melodic sequence, harmonic structure and form components were important. Composers also expressed their opinions regarding “the points to be considered and the method to be followed in the process of composition”, “essential skills and knowledge in addition to the ability to compose”, and “types of music preferred in compositions”. In addition to this research, further studies, which take opinions of music teachers, who are the appliers of educational music, and those of students, who are the receivers and consumers of educational music, into account, can be undertaken so as to be able to evaluate the area of educational music from different perspectives.


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