IDEAS home Printed from https://ideas.repec.org/a/eee/ijoais/v35y2019ics1467089518301301.html
   My bibliography  Save this article

Determinants and outcomes of IT governance in manufacturing SMEs: A strategic IT management perspective

Author

Listed:
  • Raymond, Louis
  • Bergeron, François
  • Croteau, Anne-Marie
  • Uwizeyemungu, Sylvestre

Abstract

The need to strategically manage IT resources such that they enhance the business value of firms makes IT governance (ITG), in conjunction with IT alignment, an ongoing issue for IS researchers and practitioners. In addressing this issue, the present study aims to validate a research model that relates, within a strategic IT management framework, the firm's ITG and IT alignment capabilities to its IT performance. To do so, a survey of 223 manufacturing SMEs (small and medium-sized enterprises) was realized. Results confirm the hypothesized relationships between the firm's environmental uncertainty, strategic IT orientation, ITG and IT alignment capabilities. They constitute a solid validation of the impact of the strategic management of IT resources and governance of IT on IT performance in the specific context of manufacturing SMEs.

Suggested Citation

  • Raymond, Louis & Bergeron, François & Croteau, Anne-Marie & Uwizeyemungu, Sylvestre, 2019. "Determinants and outcomes of IT governance in manufacturing SMEs: A strategic IT management perspective," International Journal of Accounting Information Systems, Elsevier, vol. 35(C).
    • Handle: RePEc:eee:ijoais:v:35:y:2019:i:c:s1467089518301301
    DOI: 10.1016/j.accinf.2019.07.001
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S1467089518301301
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.accinf.2019.07.001?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Peterson, R.R. & O'Callaghan, R. & Ribbers, P.M.A., 2000. "Information technology governance by design : Investigating hybrid configurations and integration mechanisms," Other publications TiSEM 80a15cf9-fb7e-4f63-946e-2, Tilburg University, School of Economics and Management.
    2. Lee, Lorraine & Petter, Stacie & Fayard, Dutch & Robinson, Shani, 2011. "On the use of partial least squares path modeling in accounting research," International Journal of Accounting Information Systems, Elsevier, vol. 12(4), pages 305-328.
    3. Amrit Tiwana & Benn Konsynski, 2010. "Complementarities Between Organizational IT Architecture and Governance Structure," Information Systems Research, INFORMS, vol. 21(2), pages 288-304, June.
    4. Paul A. Pavlou & Omar A. El Sawy, 2006. "From IT Leveraging Competence to Competitive Advantage in Turbulent Environments: The Case of New Product Development," Information Systems Research, INFORMS, vol. 17(3), pages 198-227, September.
    5. Levy, Margi & Powell, Philip, 1998. "SME Flexibility and the Role of Information Systems," Small Business Economics, Springer, vol. 11(2), pages 183-196, September.
    6. Noam Wasserman, 2008. "Revisiting the Strategy, Structure, and Performance Paradigm: The Case of Venture Capital," Organization Science, INFORMS, vol. 19(2), pages 241-259, April.
    7. Jerry Luftman & Tal Ben-Zvi & Rajeev Dwivedi & Eduardo Henrique Rigoni, 2010. "IT Governance: An Alignment Maturity Perspective," International Journal of IT/Business Alignment and Governance (IJITBAG), IGI Global, vol. 1(2), pages 13-25, April.
    8. Hüseyin Tanriverdi & Arun Rai & N. Venkatraman, 2010. "Research Commentary ---Reframing the Dominant Quests of Information Systems Strategy Research for Complex Adaptive Business Systems," Information Systems Research, INFORMS, vol. 21(4), pages 822-834, December.
    9. Mark Freel, 2005. "Perceived Environmental Uncertainty and Innovation in Small Firms," Small Business Economics, Springer, vol. 25(1), pages 49-64, August.
    10. Wilkin, Carla L. & Couchman, Paul K. & Sohal, Amrik & Zutshi, Ambika, 2016. "Exploring differences between smaller and large organizations' corporate governance of information technology," International Journal of Accounting Information Systems, Elsevier, vol. 22(C), pages 6-25.
    11. Shutao Dong & Sean Xin Xu & Kevin Xiaoguo Zhu, 2009. "Research Note ---Information Technology in Supply Chains: The Value of IT-Enabled Resources Under Competition," Information Systems Research, INFORMS, vol. 20(1), pages 18-32, March.
    12. Ruben Pereira & Miguel Mira da Silva, 2012. "Designing a New Integrated IT Governance and IT Management Framework Based on Both Scientific and Practitioner Viewpoint," International Journal of Enterprise Information Systems (IJEIS), IGI Global, vol. 8(4), pages 1-43, October.
    13. Philip, George & Booth, Marilyn E., 2001. "A new six 'S' framework on the relationship between the role of information systems (IS) and competencies in 'IS' management," Journal of Business Research, Elsevier, vol. 51(3), pages 233-247, March.
    14. Amitabh, Manu & Gupta, Rajen K, 2010. "Research in strategy–structure–performance construct: Review of trends, paradigms and methodologies," Journal of Management & Organization, Cambridge University Press, vol. 16(5), pages 744-763, November.
    15. Ling Xue & Gautam Ray & Bin Gu, 2011. "Environmental Uncertainty and IT Infrastructure Governance: A Curvilinear Relationship," Information Systems Research, INFORMS, vol. 22(2), pages 389-399, June.
    16. Wayne S. DeSarbo & C. Anthony Di Benedetto & Michael Song & Indrajit Sinha, 2005. "Revisiting the Miles and Snow strategic framework: uncovering interrelationships between strategic types, capabilities, environmental uncertainty, and firm performance," Strategic Management Journal, Wiley Blackwell, vol. 26(1), pages 47-74, January.
    17. Maiga, Adam S. & Nilsson, Anders & Jacobs, Fred A., 2013. "Extent of managerial IT use, learning routines, and firm performance: A structural equation modeling of their relationship," International Journal of Accounting Information Systems, Elsevier, vol. 14(4), pages 297-320.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Raed A.I. Abueed & Mehmet Aga, 2019. "Sustainable Knowledge Creation and Corporate Outcomes: Does Corporate Data Governance Matter?," Sustainability, MDPI, vol. 11(20), pages 1-15, October.
    2. Perdana, Arif & Lee, Hwee Hoon & Koh, SzeKee & Arisandi, Desi, 2022. "Data analytics in small and mid-size enterprises: Enablers and inhibitors for business value and firm performance," International Journal of Accounting Information Systems, Elsevier, vol. 44(C).

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Sung Yul Ryoo & Chulmo Koo, 2013. "Green practices-IS alignment and environmental performance: The mediating effects of coordination," Information Systems Frontiers, Springer, vol. 15(5), pages 799-814, November.
    2. Omar A. El Sawy & Arvind Malhotra & YoungKi Park & Paul A. Pavlou, 2010. "Research Commentary ---Seeking the Configurations of Digital Ecodynamics: It Takes Three to Tango," Information Systems Research, INFORMS, vol. 21(4), pages 835-848, December.
    3. Rui Bi & Robert M. Davison & Kosmas X. Smyrnios, 2017. "E-business and fast growth SMEs," Small Business Economics, Springer, vol. 48(3), pages 559-576, March.
    4. Adilson Carlos Yoshikuni & Rajeev Dwivedi & Ronaldo Gomes Dultra-de-Lima & Claudio Parisi & José Carlos Tiomatsu Oyadomari, 2023. "Role of Emerging Technologies in Accounting Information Systems for Achieving Strategic Flexibility through Decision-Making Performance: An Exploratory Study Based on North American and South American," Global Journal of Flexible Systems Management, Springer;Global Institute of Flexible Systems Management, vol. 24(2), pages 199-218, June.
    5. Amrit Tiwana & Stephen K. Kim, 2015. "Discriminating IT Governance," Information Systems Research, INFORMS, vol. 26(4), pages 656-674, December.
    6. Wang, Yi & Shi, Si & Nevo, Saggi & Li, Shaorui & Chen, Yang, 2015. "The interaction effect of IT assets and IT management on firm performance: A systems perspective," International Journal of Information Management, Elsevier, vol. 35(5), pages 580-593.
    7. Aboobucker Ilmudeen, 2022. "Leveraging IT-enabled dynamic capabilities to shape business process agility and firm innovative capability: moderating role of turbulent environment," Review of Managerial Science, Springer, vol. 16(8), pages 2341-2379, November.
    8. Terence J. V. Saldanha & Dongwon Lee & Sunil Mithas, 2020. "Aligning Information Technology and Business: The Differential Effects of Alignment During Investment Planning, Delivery, and Change," Information Systems Research, INFORMS, vol. 31(4), pages 1260-1281, December.
    9. Zarvić, Novica & Stolze, Carl & Boehm, Matthias & Thomas, Oliver, 2012. "Dependency-based IT Governance practices in inter-organisational collaborations: A graph-driven elaboration," International Journal of Information Management, Elsevier, vol. 32(6), pages 541-549.
    10. Teubner, Alexander & Stockhinger, Jan, 2020. "IT/IS strategy research and digitalization: An extensive literature review," ERCIS Working Papers 34, University of Münster, European Research Center for Information Systems (ERCIS).
    11. Siddharth Gaurav Majhi & Ambuj Anand & Arindam Mukherjee & Nripendra P. Rana, 2022. "The Optimal Configuration of IT-Enabled Dynamic Capabilities in a firm’s Capabilities Portfolio: a Strategic Alignment Perspective," Information Systems Frontiers, Springer, vol. 24(5), pages 1435-1450, October.
    12. Jean, Ruey-Jer “Bryan” & Kim, Daekwan, 2020. "Internet and SMEs' internationalization: The role of platform and website," Journal of International Management, Elsevier, vol. 26(1).
    13. Patel, Pankaj C. & Parida, Vinit & Jayaram, Jayanth & Oghazi, Pejvak, 2018. "Task equivocality and process modularity in R&D offshore collaboration projects," Journal of Business Research, Elsevier, vol. 93(C), pages 12-22.
    14. Tobias Knabke & Sebastian Olbrich, 2018. "Building novel capabilities to enable business intelligence agility: results from a quantitative study," Information Systems and e-Business Management, Springer, vol. 16(3), pages 493-546, August.
    15. FeCheng Ma & Farhan Khan & Kashif Ullah Khan & Si XiangYun, 2021. "Investigating the Impact of Information Technology, Absorptive Capacity, and Dynamic Capabilities on Firm Performance: An Empirical Study," SAGE Open, , vol. 11(4), pages 21582440211, November.
    16. Jacobs, Mattis & Kurtz, Christian & Simon, Judith & Böhmann, Tilo, 2021. "Value Sensitive Design and power in socio-technical ecosystems," Internet Policy Review: Journal on Internet Regulation, Alexander von Humboldt Institute for Internet and Society (HIIG), Berlin, vol. 10(3), pages 1-26.
    17. Mahadzirah Mohamad & Asyraf Afthanorhan* & Zainudin Awang & Morliyati Mohammad, 2019. "Comparison Between CB-SEM and PLS-SEM: Testing and Confirming the Maqasid Syariah Quality of Life Measurement Model," The Journal of Social Sciences Research, Academic Research Publishing Group, vol. 5(3), pages 608-614, 03-2019.
    18. Nicodemus M. Mutinda & James M. Kilika, 2019. "TMT Cognitive Capability and Organizational Outcomes: A Theoretical Review," International Business Research, Canadian Center of Science and Education, vol. 12(8), pages 31-52, August.
    19. Martín-Rojas, Rodrigo & Garrido-Moreno, Aurora & García-Morales, Víctor J., 2023. "Social media use, corporate entrepreneurship and organizational resilience: A recipe for SMEs success in a post-Covid scenario," Technological Forecasting and Social Change, Elsevier, vol. 190(C).
    20. Michael K. Fung, 2019. "Fraudulent Financial Reporting and Technological Capability in the Information Technology Sector: A Resource-Based Perspective," Journal of Business Ethics, Springer, vol. 156(2), pages 577-589, May.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:ijoais:v:35:y:2019:i:c:s1467089518301301. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/international-journal-of-accounting-information-systems/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.