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Understanding the Association between IT Governance Maturity and IT Governance Disclosure

Author

Listed:
  • Stefan Bünten

    (Generali Deutschland Informatik Services GmbH, Aachen, Germany)

  • Anant Joshi

    (Department of Organization and Strategy, Maastricht University, Maastricht, Netherlands)

  • Steven De Haes

    (Antwerp Management School,University of Antwerp, Antwerp, Belgium)

  • Wim Van Grembergen

    (Antwerp Management School, University of Antwerp, Antwerp, Belgium)

Abstract

IT governance (ITG) provides a toolbox for companies to realize maximum value from IT. Firms implement ITG via frameworks, such as COBIT or VALIT, which list processes to align business and IT strategies, deliver IT services and comply with regulations. While there exists evidence that companies with mature ITG processes outperform their competitors and that signaling ITG maturity to external stakeholders has a positive impact on firm value, little research has focused on the relationship between IT governance maturity and disclosure of related information. This study examines the association of COBIT and VALIT maturity on IT governance disclosure. The authors posit that overall maturity in COBIT and VALIT have a positive impact on IT governance disclosure. Our results indicate that there exists a positive impact for COBIT maturity and most of its domains on disclosure, while the impact of VALIT maturity on disclosure is mostly insignificant.

Suggested Citation

  • Stefan Bünten & Anant Joshi & Steven De Haes & Wim Van Grembergen, 2014. "Understanding the Association between IT Governance Maturity and IT Governance Disclosure," International Journal of IT/Business Alignment and Governance (IJITBAG), IGI Global, vol. 5(1), pages 16-33, January.
    • Handle: RePEc:igg:jitbag:v:5:y:2014:i:1:p:16-33
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