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Communication and control in outsourced IS development projects: Mapping to COBIT domains

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  • Gantman, Sonia
  • Fedorowicz, Jane

Abstract

Internal control over information technology (IT control) in complex outsourced information system development (ISD) projects is an ambiguous and sensitive issue. In this study we bring together Information Systems and Accounting perspectives to investigate how internal controls are incorporated into existing communication practices in outsourced ISD projects. The paper proposes that tools used for client-vendor communication are capable of supporting some of the IT control functions governed by the COBIT framework. In addition, it analyzes the influence of project complexity on the performance of communication tools as informal IT controls. Perceptual field data for the analysis were collected from project managers through an online survey instrument.

Suggested Citation

  • Gantman, Sonia & Fedorowicz, Jane, 2016. "Communication and control in outsourced IS development projects: Mapping to COBIT domains," International Journal of Accounting Information Systems, Elsevier, vol. 21(C), pages 63-83.
    • Handle: RePEc:eee:ijoais:v:21:y:2016:i:c:p:63-83
    DOI: 10.1016/j.accinf.2016.05.001
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    References listed on IDEAS

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    2. Caraiman Adrian-Cosmin, 2020. "Coso Control Framework In Corporate Governance," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 6, pages 112-117, December.

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