메뉴 건너뛰기




Volumn 14, Issue 3, 2014, Pages 320-338

Corporate governance and the information system: How a framework for IT governance supports ERM

Author keywords

COBIT 5 framework; Corporate governance; COSO ERM; Internal control; IT governance

Indexed keywords


EID: 84911393412     PISSN: 14720701     EISSN: None     Source Type: Journal    
DOI: 10.1108/CG-06-2013-0067     Document Type: Article
Times cited : (37)

References (118)
  • 1
    • 84862004745 scopus 로고    scopus 로고
    • Information technology, an enabler in corporate governance
    • Abraham, S.E. (2012), “Information technology, an enabler in corporate governance”, Corporate Governance, Vol. 12 No. 3, pp. 281-291.
    • (2012) Corporate Governance , vol.12 , Issue.3 , pp. 281-291
    • Abraham, S.E.1
  • 2
    • 79960491337 scopus 로고    scopus 로고
    • Risk management and the global banking crisis: Lessons for insurance solvency regulation
    • Ashby, S. (2011), “Risk management and the global banking crisis: lessons for insurance solvency regulation”, Issues and Practice, Vol. 36 No. 3, pp. 330-347.
    • (2011) Issues and Practice , vol.36 , Issue.3 , pp. 330-347
    • Ashby, S.1
  • 3
    • 29644444897 scopus 로고    scopus 로고
    • Enterprise risk management: An empirical analysis of factors associated with the extent of implementation
    • Beasley, M.S., Clune, R. and Hermanson, D.R. (2005), “Enterprise risk management: an empirical analysis of factors associated with the extent of implementation”, Journal of Accounting and Public Policy, Vol. 24 No. 6, pp. 521-531.
    • (2005) Journal of Accounting and Public Policy , vol.24 , Issue.6 , pp. 521-531
    • Beasley, M.S.1    Clune, R.2    Hermanson, D.R.3
  • 4
    • 34548449665 scopus 로고    scopus 로고
    • Working hand in hand: Balanced scorecards and enterprise risk management
    • Beasley, M., Chen, A., Nunez, K. and Wright, L. (2006), “Working hand in hand: balanced scorecards and enterprise risk management”, Strategic Finance, Vol. 87 No. 9, pp. 49-55.
    • (2006) Strategic Finance , vol.87 , Issue.9 , pp. 49-55
    • Beasley, M.1    Chen, A.2    Nunez, K.3    Wright, L.4
  • 5
    • 47949130977 scopus 로고    scopus 로고
    • Information conveyed in hiring announcements of senior executives overseeing enterprise-wide risk management processes
    • Beasley, M.S., Pagach, D. and Warr, R. (2007), “Information conveyed in hiring announcements of senior executives overseeing enterprise-wide risk management processes”, Journal of Accounting, Auditing and Finance, Vol. 23 No. 3, pp. 311-332.
    • (2007) Journal of Accounting, Auditing and Finance , vol.23 , Issue.3 , pp. 311-332
    • Beasley, M.S.1    Pagach, D.2    Warr, R.3
  • 6
    • 47949130977 scopus 로고    scopus 로고
    • Information conveyed in hiring announcements of senior executives overseeing enterprise-wide risk management processes
    • Beasley, M., Pagach, D. and Warr, R. (2008), “Information conveyed in hiring announcements of senior executives overseeing enterprise-wide risk management processes”, Journal of Accounting, Auditing and Finance, Vol. 23 No. 3, pp. 311-332.
    • (2008) Journal of Accounting, Auditing and Finance , vol.23 , Issue.3 , pp. 311-332
    • Beasley, M.1    Pagach, D.2    Warr, R.3
  • 9
    • 84879772335 scopus 로고    scopus 로고
    • Evolving IT governance practices for aligning IT with business – a case study in an Australian institution of higher education
    • Bhattacharjya, J. and Chang, V. (2007), “Evolving IT governance practices for aligning IT with business – a case study in an Australian institution of higher education”, Journal of Information Science and Technology, Vol. 4 No. 1, pp. 24-46.
    • (2007) Journal of Information Science and Technology , vol.4 , Issue.1 , pp. 24-46
    • Bhattacharjya, J.1    Chang, V.2
  • 10
    • 0026875523 scopus 로고
    • Whose responsibility is IT management?
    • Boynton, A.C., Jacobs, G.C. and Zmud, R.W. (1992), “Whose responsibility is IT management?”, Sloan Management Review, Vol. 33 No. 4, pp. 32-38.
    • (1992) Sloan Management Review , vol.33 , Issue.4 , pp. 32-38
    • Boynton, A.C.1    Jacobs, G.C.2    Zmud, R.W.3
  • 12
    • 33750374672 scopus 로고    scopus 로고
    • Information systems success in the context of different corporate cultural types: An empirical investigation
    • Bradley, R.V., Pridmore, J.L. and Byrd, T.A. (2006), “Information systems success in the context of different corporate cultural types: an empirical investigation”, Journal of Management Information Systems, Vol. 23 No. 2, pp. 267-294.
    • (2006) Journal of Management Information Systems , vol.23 , Issue.2 , pp. 267-294
    • Bradley, R.V.1    Pridmore, J.L.2    Byrd, T.A.3
  • 16
    • 0031489701 scopus 로고    scopus 로고
    • Examining the emergence of hybrid IS governance solutions: Evidence from a single case site
    • Brown, C.V. (1997), “Examining the emergence of hybrid IS governance solutions: evidence from a single case site”, Information Systems Research, Vol. 8 No. 1, pp. 69-94.
    • (1997) Information Systems Research , vol.8 , Issue.1 , pp. 69-94
    • Brown, C.V.1
  • 17
    • 0000409290 scopus 로고
    • Alignment of the is functions with the enterprise
    • Brown, C.V. and Magill, S.L. (1994), “Alignment of the is functions with the enterprise”, MIS Quarterly, Vol. 18 No. 4, pp. 371-403.
    • (1994) MIS Quarterly , vol.18 , Issue.4 , pp. 371-403
    • Brown, C.V.1    Magill, S.L.2
  • 20
    • 49649127075 scopus 로고    scopus 로고
    • Aligning information technology and business strategy with a dynamic capabilities perspective: A longitudinal study of a Taiwanese semiconductor company
    • Chen, R.-S., Sun, C.-M., Helms, M.M. and Jih, W.-J. (2008), “Aligning information technology and business strategy with a dynamic capabilities perspective: a longitudinal study of a Taiwanese semiconductor company”, International Journal of Information Management, Vol. 28 No. 5, pp. 366-378.
    • (2008) International Journal of Information Management , vol.28 , Issue.5 , pp. 366-378
    • Chen, R.-S.1    Sun, C.-M.2    Helms, M.M.3    Jih, W.-J.4
  • 21
    • 0036749803 scopus 로고    scopus 로고
    • Risk in the process of budgeting
    • Collier, P.M. and Berry, A.J. (2002), “Risk in the process of budgeting”, Management Accounting Research, Vol. 13 No. 3, pp. 273-297.
    • (2002) Management Accounting Research , vol.13 , Issue.3 , pp. 273-297
    • Collier, P.M.1    Berry, A.J.2
  • 23
    • 61649101027 scopus 로고    scopus 로고
    • Risk and management accounting: Best practice guidelines for enterprise-wide internal control procedures
    • Collier, P.M., Berry, A.J. and Burke, G.T. (2006), “Risk and management accounting: best practice guidelines for enterprise-wide internal control procedures”, CIMA Research Executive Summary Series, Vol. 2 No. 11, pp. 1-8.
    • (2006) CIMA Research Executive Summary Series , vol.2 , Issue.11 , pp. 1-8
    • Collier, P.M.1    Berry, A.J.2    Burke, G.T.3
  • 25
    • 0004034959 scopus 로고
    • American Institute of Certified Public Accountants, New York
    • Committee of Sponsoring Organizations of the Treadway Commission (COSO) (1992), Internal Control – Integrated Framework, American Institute of Certified Public Accountants, New York.
    • (1992) Internal Control – Integrated Framework
  • 26
    • 16844361812 scopus 로고    scopus 로고
    • American Institute of Certified Public Accountants, New York
    • Committee of Sponsoring Organizations of the Treadway Commission (COSO) (2004), Enterprise Risk Management – Integrated Framework, American Institute of Certified Public Accountants, New York.
    • (2004) Enterprise Risk Management – Integrated Framework
  • 27
    • 84905572992 scopus 로고    scopus 로고
    • American Institute of Certified Public Accountants, New York
    • Committee of Sponsoring Organizations of the Treadway Commission (COSO) (2013), Internal Control – Integrated Framework, American Institute of Certified Public Accountants, New York.
    • (2013) Internal Control – Integrated Framework
  • 28
    • 84926386458 scopus 로고    scopus 로고
    • accessed 15 April 2006
    • Crosman, P. (2006), “Governance gauge: don’t worry, ‘ITIL’ be alright”, available at: www. informationweek.com/software/business-intelligence/governance-gauge-dont-worry-itil-be-alri/177105823 (accessed 15 April 2006).
    • (2006) Governance Gauge: Dont Worry, ‘ITIL’ Be alright”
    • Crosman, P.1
  • 30
    • 10244236477 scopus 로고    scopus 로고
    • Sarbanes-Oxley and IT governance: new guidance on IT control and compliance
    • Damianides, M. (2005), “Sarbanes-Oxley and IT governance: new guidance on IT control and compliance”, Information Systems Management, Vol. 22 No. 1, pp. 77-85.
    • (2005) Information Systems Management , vol.22 , Issue.1 , pp. 77-85
    • Damianides, M.1
  • 32
    • 0003096022 scopus 로고
    • The coming of knowledge based business
    • Davis, S. and Borkin, J. (1994), “The coming of knowledge based business”, Harvard Business Review, Vol. 72 No. 5, pp. 165-170.
    • (1994) Harvard Business Review , vol.72 , Issue.5 , pp. 165-170
    • Davis, S.1    Borkin, J.2
  • 33
    • 27544496330 scopus 로고    scopus 로고
    • IT governance structures, processes and relational mechanisms: Achieving IT/business alignment in a major belgian financial group
    • Track 8, Hawaii
    • De Haes, S. and Van Grembergen, W. (2005), “IT governance structures, processes and relational mechanisms: achieving IT/business alignment in a major belgian financial group”, Proceedings of the 38th Annual Hawaii International Conference on System Sciences, Track 8, Hawaii.
    • (2005) Proceedings of the 38Th Annual Hawaii International Conference on System Sciences
    • De Haes, S.1    Van Grembergen, W.2
  • 35
    • 72249114849 scopus 로고
    • Information systems success: The quest for the dependent variable
    • DeLone, W.H. and McLean, E.R. (1992), “Information systems success: the quest for the dependent variable”, Information Systems Research, Vol. 3 No. 1, pp. 60-95.
    • (1992) Information Systems Research , vol.3 , Issue.1 , pp. 60-95
    • Delone, W.H.1    Mclean, E.R.2
  • 37
    • 0347140937 scopus 로고    scopus 로고
    • Enterprise risk management: Its origins and conceptual foundation
    • Dickinson, G. (2001), “Enterprise risk management: its origins and conceptual foundation”, The Geneva Papers on Risk and Insurance, Vol. 26 No. 3, pp. 360-366
    • (2001) The Geneva Papers on Risk and Insurance , vol.26 , Issue.3 , pp. 360-366
    • Dickinson, G.1
  • 39
    • 38749116641 scopus 로고    scopus 로고
    • Corporate governance reforms in continental Europe
    • Enriques, L. and Volpin, P. (2007), “Corporate governance reforms in continental Europe”, Journal of Economic Perspectives, Vol. 21 No. 1, pp. 117-140
    • (2007) Journal of Economic Perspectives , vol.21 , Issue.1 , pp. 117-140
    • Enriques, L.1    Volpin, P.2
  • 40
    • 84926340889 scopus 로고    scopus 로고
    • Using COBIT and COSO ERM
    • Fox, C. (2010), “Using COBIT and COSO ERM”, COBITFocus, Vol. 3, pp. 7-13
    • (2010) Cobitfocus , vol.3 , pp. 7-13
    • Fox, C.1
  • 42
    • 0040998422 scopus 로고
    • Top management and computer profits
    • Garrity, J. (1963), “Top management and computer profits”, Harvard Business Review, Vol. 41 No. 4, pp. 6-13.
    • (1963) Harvard Business Review , vol.41 , Issue.4 , pp. 6-13
    • Garrity, J.1
  • 43
    • 67849123989 scopus 로고    scopus 로고
    • Enterprise risk management and firm performance a contingency perspective
    • Gordon, L.A., Loeb, MP. and Tseng, C. (2009), “Enterprise risk management and firm performance a contingency perspective”, Journal of Accounting and Public Policy, Vol. 28 No. 4, pp. 301-327
    • (2009) Journal of Accounting and Public Policy , vol.28 , Issue.4 , pp. 301-327
    • Gordon, L.A.1    Loeb, M.P.2    Tseng, C.3
  • 44
    • 0027813283 scopus 로고
    • Strategic alignment: Leveraging information technology for transforming organizations
    • Henderson, J.C. and Venkatraman, N. (1993), “Strategic alignment: leveraging information technology for transforming organizations”, IBM Systems Journal, Vol. 32 No. 1, pp. 4-16
    • (1993) IBM Systems Journal , vol.32 , Issue.1 , pp. 4-16
    • Henderson, J.C.1    Venkatraman, N.2
  • 46
    • 82155201533 scopus 로고    scopus 로고
    • The value of enterprise risk management
    • Hoyt, R.E. and Liebenberg, A.P. (2011), “The value of enterprise risk management”, Journal of Risk and Insurance, Vol. 78 No. 4, pp. 795-822
    • (2011) Journal of Risk and Insurance , vol.78 , Issue.4 , pp. 795-822
    • Hoyt, R.E.1    Liebenberg, A.P.2
  • 50
    • 84857188344 scopus 로고    scopus 로고
    • IT Governance Institute, Rolling Meadows, IL
    • IT Governance Institute (2007a), Cobit 4.1, IT Governance Institute, Rolling Meadows, IL
    • (2007) Cobit 4.1
    • I1    T Governance Institute2
  • 51
    • 68049109487 scopus 로고    scopus 로고
    • The Importance of Governance and Risk Management for Compliance, IT Governance Institute, Rolling Meadows, IL
    • IT Governance Institute (2007b), IT Control Objectives for Basel II. The Importance of Governance and Risk Management for Compliance, IT Governance Institute, Rolling Meadows, IL
    • (2007) IT Control Objectives for Basel II
    • I1    T Governance Institute2
  • 52
    • 84993848601 scopus 로고
    • The modern industrial revolution, exit, and the failure of internal control systems
    • Jensen, M.C. (1993), “The modern industrial revolution, exit, and the failure of internal control systems”, Journal of Finance, Vol. 48 No. 3, pp. 831-880
    • (1993) Journal of Finance , vol.48 , Issue.3 , pp. 831-880
    • Jensen, M.C.1
  • 53
    • 84862245168 scopus 로고    scopus 로고
    • Managing risks: A new framework
    • Kaplan, R.S. and Mikes, A. (2012), “Managing risks: a new framework”, Harvard Business Review, Vol. 90 No. 6, pp. 48-60
    • (2012) Harvard Business Review , vol.90 , Issue.6 , pp. 48-60
    • Kaplan, R.S.1    Mikes, A.2
  • 54
    • 4444350768 scopus 로고    scopus 로고
    • Managing the information technology infrastructure
    • Kayworth, T. and Sambamurthy, V. (2000), “Managing the information technology infrastructure”, Baylor Business Review, Vol. 18 No. 1, pp. 13-15
    • (2000) Baylor Business Review , vol.18 , Issue.1 , pp. 13-15
    • Kayworth, T.1    Sambamurthy, V.2
  • 55
    • 29644433312 scopus 로고    scopus 로고
    • The effect of corporate governance on the use of enterprise risk management: Evidence from Canada
    • Kleffner, A.E. and Lee, R.B. (2003), “The effect of corporate governance on the use of enterprise risk management: evidence from Canada”, Risk Management and Insurance Review, Vol. 6 No. 1, pp. 53-73
    • (2003) Risk Management and Insurance Review , vol.6 , Issue.1 , pp. 53-73
    • Kleffner, A.E.1    Lee, R.B.2
  • 56
    • 29644433312 scopus 로고    scopus 로고
    • The effect of corporate governance on the use of enterprise risk management: Evidence from Canada
    • Kleffner, A.E., Lee, R.B. and McGannon, B. (2003), “The effect of corporate governance on the use of enterprise risk management: evidence from Canada”, Risk Management and Insurance Review, Vol. 6 No. 1, pp. 53-73
    • (2003) Risk Management and Insurance Review , vol.6 , Issue.1 , pp. 53-73
    • Kleffner, A.E.1    Lee, R.B.2    Mcgannon, B.3
  • 57
    • 78049510853 scopus 로고    scopus 로고
    • Information technology governance: an evaluation of the theory-practice gap
    • Ko, D. and Fink, D. (2010), “Information technology governance: an evaluation of the theory-practice gap”, Corporate Governance, Vol. 10 No. 5, pp. 662-674
    • (2010) Corporate Governance , vol.10 , Issue.5 , pp. 662-674
    • Ko, D.1    Fink, D.2
  • 58
    • 84986014464 scopus 로고    scopus 로고
    • IS/IT governance: need for an integrated model
    • Korac-kakabadse, N. and Kakabadse, A. (2001), “IS/IT governance: need for an integrated model”, Corporate Governance, Vol. 4 No. 1, pp. 9-11
    • (2001) Corporate Governance , vol.4 , Issue.1 , pp. 9-11
    • Korac-Kakabadse, N.1    Kakabadse, A.2
  • 59
    • 84926348097 scopus 로고    scopus 로고
    • The nexus of enterprise risk management and value creation: A systematic literature review
    • Kraus, V. and Lehner, O.M. (2012), “The nexus of enterprise risk management and value creation: a systematic literature review”, Journal of Finance and Risk Perspectives, Vol. 1 No. 1, pp. 91-163
    • (2012) Journal of Finance and Risk Perspectives , vol.1 , Issue.1 , pp. 91-163
    • Kraus, V.1    Lehner, O.M.2
  • 61
    • 29644444686 scopus 로고    scopus 로고
    • The determinants of enterprise risk management: Evidence from the appointment of chief risk officers
    • Liebenberg, A.P. and Hoyt, R.E. (2003), “The determinants of enterprise risk management: evidence from the appointment of chief risk officers”, Risk Management and Insurance Review, Vol. 6 No. 1, pp. 37-52
    • (2003) Risk Management and Insurance Review , vol.6 , Issue.1 , pp. 37-52
    • Liebenberg, A.P.1    Hoyt, R.E.2
  • 62
    • 73549105489 scopus 로고
    • Diffusion of information technology outsourcing: Influence sources and the Kodak effect
    • Loh, L. and Venkatraman, N. (1992), “Diffusion of information technology outsourcing: influence sources and the Kodak effect”, Information Systems Research, Vol. 3 No. 4, pp. 334-359
    • (1992) Information Systems Research , vol.3 , Issue.4 , pp. 334-359
    • Loh, L.1    Venkatraman, N.2
  • 63
    • 0141637145 scopus 로고    scopus 로고
    • Assessing IT/business alignment
    • Luftman, J. (2003), “Assessing IT/business alignment”, Information Systems Management, Vol. 20 No. 4, pp. 9-15
    • (2003) Information Systems Management , vol.20 , Issue.4 , pp. 9-15
    • Luftman, J.1
  • 64
    • 66049097163 scopus 로고    scopus 로고
    • The connection between performance measurement and risk management
    • McWhorter, L.B., Matherly, M. and Frizzell, D.M. (2006), “The connection between performance measurement and risk management”, Strategic Finance, Vol. 87 No. 8, pp. 50-55
    • (2006) Strategic Finance , vol.87 , Issue.8 , pp. 50-55
    • Mcwhorter, L.B.1    Matherly, M.2    Frizzell, D.M.3
  • 65
    • 83455224453 scopus 로고    scopus 로고
    • The business value of IT: A synthesis and framework of archival research
    • Masli, A., Richardson, V.J., Sanchez, J.M. and Smith, R.E. (2011), “The business value of IT: a synthesis and framework of archival research”, Journal of Information Systems, Vol. 25 No. 2, pp. 81-116
    • (2011) Journal of Information Systems , vol.25 , Issue.2 , pp. 81-116
    • Masli, A.1    Richardson, V.J.2    Sanchez, J.M.3    Smith, R.E.4
  • 69
    • 58749093014 scopus 로고    scopus 로고
    • Risk management and calculative cultures
    • Mikes, A. (2009), “Risk management and calculative cultures”, Management Accounting Research, Vol. 20 No. 1, pp. 18-40
    • (2009) Management Accounting Research , vol.20 , Issue.1 , pp. 18-40
    • Mikes, A.1
  • 71
    • 67849092906 scopus 로고    scopus 로고
    • Enterprise risk management: Theory and practice
    • Nocco, B.W. and Stulz, R.M. (2006), “Enterprise risk management: theory and practice”, Journal of Applied Corporate Finance, Vol. 18 No. 4, pp. 8-20
    • (2006) Journal of Applied Corporate Finance , vol.18 , Issue.4 , pp. 8-20
    • Nocco, B.W.1    Stulz, R.M.2
  • 72
    • 84890132268 scopus 로고    scopus 로고
    • Dimensions and operationalisations of IT governance: a iterature review and meta-case study
    • University of Economics and Business, Vienna, accessed 20 April 2013
    • Novotny, A., Bernroider, E. and Koch, S. (2012), “Dimensions and operationalisations of IT governance: a iterature review and meta-case study”, Proceedings of the 2012 International Conference on Information Resource Management (Conf-IRM 2012), University of Economics and Business, Vienna, pp. 1-13, available at: http://epub.wu.ac.at/3660/1/novotny2012.pdf (accessed 20 April 2013)
    • (2012) Proceedings of the 2012 International Conference on Information Resource Management (Conf-Irm 2012) , pp. 1-13
    • Novotny, A.1    Bernroider, E.2    Koch, S.3
  • 73
    • 11844296839 scopus 로고    scopus 로고
    • OECD Publications Service, Paris
    • OECD-Organisation for Economic Co-Operation and Development, (2004), Principles of Corporate Governance, OECD Publications Service, Paris
    • (2004) Principles of Corporate Governance
  • 74
    • 0002773597 scopus 로고
    • The relationship between organizational characteristics and the structure of the information services function
    • Olson, M.H. and Chervany, N.L. (1980), “The relationship between organizational characteristics and the structure of the information services function”, MIS Quarterly, Vol. 4 No. 2, pp. 57-69
    • (1980) MIS Quarterly , vol.4 , Issue.2 , pp. 57-69
    • Olson, M.H.1    Chervany, N.L.2
  • 75
    • 84863836431 scopus 로고    scopus 로고
    • The adoption and design of enterprise risk management practices an empirical study
    • Paape, L. and Speklé, R.F. (2012), “The adoption and design of enterprise risk management practices an empirical study”, European Accounting Review, Vol. 21 No. 3, pp. 533-564
    • (2012) European Accounting Review , vol.21 , Issue.3 , pp. 533-564
    • Paape, L.1    Speklé, R.F.2
  • 78
    • 79551550371 scopus 로고    scopus 로고
    • The characteristics of firms that hire chief risk officers
    • Pagach, D. and Warr, R. (2011), “The characteristics of firms that hire chief risk officers”, Risk and Insurance, Vol. 78 No 1, pp. 185-211
    • (2011) Risk and Insurance , vol.78 , Issue.1 , pp. 185-211
    • Pagach, D.1    Warr, R.2
  • 79
    • 67651002798 scopus 로고    scopus 로고
    • Governing information technology risk
    • Parent, M. and Reich, B.H. (2009), “Governing information technology risk”, California Management Review, Vol. 51 No. 3, pp. 134-152
    • (2009) California Management Review , vol.51 , Issue.3 , pp. 134-152
    • Parent, M.1    Reich, B.H.2
  • 80
    • 4644268774 scopus 로고    scopus 로고
    • Crafting information technology governance
    • Peterson, R. (2004), “Crafting information technology governance”, Information Systems Management, Vol. 21 No. 4, pp. 7-22
    • (2004) Information Systems Management , vol.21 , Issue.4 , pp. 7-22
    • Peterson, R.1
  • 81
    • 0000842614 scopus 로고
    • How information gives you competitive advantage
    • Porter, M.E. and Millar, V.E. (1985), “How information gives you competitive advantage”, Harvard Business Review, Vol. 63 No. 4, pp. 149-174
    • (1985) Harvard Business Review , vol.63 , Issue.4 , pp. 149-174
    • Porter, M.E.1    Millar, V.E.2
  • 82
    • 21244469918 scopus 로고    scopus 로고
    • IT oversight: An important function of corporate governance
    • Posthumusa, S. and von Solms, R. (2005), “IT oversight: an important function of corporate governance”, Computer Fraud and Security, Vol. 2005 No. 6, pp. 11-17
    • (2005) Computer Fraud and Security , vol.2005 , Issue.6 , pp. 11-17
    • Posthumusa, S.1    Von Solms, R.2
  • 85
    • 34547487459 scopus 로고    scopus 로고
    • Corporate governance of IT: A framework for development
    • Raghupathi, W. (2007), “Corporate governance of IT: a framework for development”, Communications of the ACM, Vol. 50 No. 8, pp. 94-99
    • (2007) Communicationsof the ACM , vol.50 , Issue.8 , pp. 94-99
    • Raghupathi, W.1
  • 86
    • 0036004587 scopus 로고    scopus 로고
    • Assessing the validity of IS success models: An empirical test and theoretical analysis
    • Rai, A., Lang, S.S. and Welker, R.B. (2002), “Assessing the validity of IS success models: an empirical test and theoretical analysis”, Information Systems Research, Vol. 13 No. 1, pp. 50-69
    • (2002) Information Systems Research , vol.13 , Issue.1 , pp. 50-69
    • Rai, A.1    Lang, S.S.2    Welker, R.B.3
  • 87
    • 79960646948 scopus 로고    scopus 로고
    • Management accounting and risk management in Malaysian financial institutions. An exploratory study
    • Rasid, S.Z.A., Rahman, A.R.A. and Ismail, W.K.W. (2011), “Management accounting and risk management in Malaysian financial institutions. an exploratory study”, Managerial Auditing Journal, Vol. 26 No. 7, pp. 566-585
    • (2011) Managerial Auditing Journal , vol.26 , Issue.7 , pp. 566-585
    • Rasid, S.1    Rahman, A.2    Ismail, W.3
  • 88
    • 0001940135 scopus 로고    scopus 로고
    • Factors that influence the social dimension of alignment between business and information technology objectives
    • Reich, B.H. and Benbasat, I. (2000), “Factors that influence the social dimension of alignment between business and information technology objectives”, MIS Quarterly, Vol. 24 No. 1, pp. 81-113
    • (2000) MIS Quarterly , vol.24 , Issue.1 , pp. 81-113
    • Reich, B.H.1    Benbasat, I.2
  • 89
    • 13444292425 scopus 로고    scopus 로고
    • A matrixed approach to designing IT governance
    • Ross, J.W. and Weill, P. (2005), “A matrixed approach to designing IT governance”, Sloan Management Review, Vol. 46 No. 2, pp. 26-34
    • (2005) Sloan Management Review , vol.46 , Issue.2 , pp. 26-34
    • Ross, J.W.1    Weill, P.2
  • 90
    • 84926314863 scopus 로고    scopus 로고
    • Risk management, a key process of corporate governance: analysis of the related effects on organisational behavior
    • in Tipuric, D. and Dabic, M, Access Press, Darwen
    • Rubino, M. and Vitolla, F. (2012), “Risk management, a key process of corporate governance: analysis of the related effects on organisational behavior”, in Tipuric, D. and Dabic, M. (Eds), Management, Governance and Entrepreneurship. New Perspectives and Challenges, Access Press, Darwen
    • (2012) Management, Governance and Entrepreneurship. New Perspectives and Challenges
    • Rubino, M.1    Vitolla, F.2
  • 91
    • 33845529345 scopus 로고    scopus 로고
    • Information system success: Individual and organizational determinants
    • Sabherwal, R., Jeyaraj, A. and Chowa, C. (2006), “Information system success: individual and organizational determinants”, Management Science, Vol. 52 No. 12, pp. 1849-1864
    • (2006) Management Science , vol.52 , Issue.12 , pp. 1849-1864
    • Sabherwal, R.1    Jeyaraj, A.2    Chowa, C.3
  • 93
    • 2942738445 scopus 로고    scopus 로고
    • Arrangements for information technology governance: a theory of multiple contingencies
    • Sambamurthy, V. and Zmud, R.W. (1999), “Arrangements for information technology governance: a theory of multiple contingencies”, MIS Quarterly, Vol. 23 No. 2, pp. 261-290
    • (1999) MIS Quarterly , vol.23 , Issue.2 , pp. 261-290
    • Sambamurthy, V.1    Zmud, R.W.2
  • 94
    • 0034378210 scopus 로고    scopus 로고
    • Research commentary: The organizing logic for an enterprise’s IT activities in the digital era-a prognosis of practice and a call for research
    • Sambamurthy, V. and Zmud, R.W. (2000), “Research commentary: the organizing logic for an enterprise’s IT activities in the digital era-a prognosis of practice and a call for research”, Information Systems Research, Vol. 11 No. 2, pp. 105-114
    • (2000) Information Systems Research , vol.11 , Issue.2 , pp. 105-114
    • Sambamurthy, V.1    Zmud, R.W.2
  • 96
    • 84879761910 scopus 로고    scopus 로고
    • The chief information officer and chief financial officer dyad in the public sector: How an effective relationship impacts individual effectiveness and strategic alignment
    • Schobel, K. and Denford, J.S. (2013), “The chief information officer and chief financial officer dyad in the public sector: how an effective relationship impacts individual effectiveness and strategic alignment”, Journal of Information Systems, Vol. 27 No. 1, pp. 261-281
    • (2013) Journal of Information Systems , vol.27 , Issue.1 , pp. 261-281
    • Schobel, K.1    Denford, J.S.2
  • 97
    • 77649317148 scopus 로고    scopus 로고
    • Risk and the balanced scorecard
    • Scholey, C. (2006), “Risk and the balanced scorecard”, CMA Management, Vol. 80 No. 4, pp. 32-35
    • (2006) CMA Management , vol.80 , Issue.4 , pp. 32-35
    • Scholey, C.1
  • 98
    • 0043124488 scopus 로고    scopus 로고
    • An extended platform logic perspective of IT governance managing perceptions and activities of IT
    • Schwarz, A. and Hirschheim, R. (2003), “An extended platform logic perspective of IT governance managing perceptions and activities of IT”, Journal of Strategic Information Systems, Vol. 12 No. 2, pp. 129-166
    • (2003) Journal of Strategic Information Systems , vol.12 , Issue.2 , pp. 129-166
    • Schwarz, A.1    Hirschheim, R.2
  • 99
    • 84886230668 scopus 로고    scopus 로고
    • Elements, and Integration, IMA-Institute of Management Accountants, Montvale, NJ
    • Shenkir, W.G. and Walker, P.L. (2006), Enterprise Risk Management: Frameworks, Elements, and Integration, IMA-Institute of Management Accountants, Montvale, NJ
    • (2006) Enterprise Risk Management: Frameworks
    • Shenkir, W.G.1    Walker, P.L.2
  • 101
    • 0036778899 scopus 로고    scopus 로고
    • IT governance and management in large Australian organisations
    • Sohal, A.S. and Fitzpatrick, P. (2002), “IT governance and management in large Australian organisations”, International Journal of Production Economics, Vol. 75 Nos 1/2, pp. 97-112
    • (2002) International Journal of Production Economics , vol.75 , Issue.1-2 , pp. 97-112
    • Sohal, A.S.1    Fitzpatrick, P.2
  • 103
    • 84986149657 scopus 로고    scopus 로고
    • Risk management: The reinvention of internal control and the changing role of internal audit
    • Spira, L. and Page, M. (2003), “Risk management: the reinvention of internal control and the changing role of internal audit”, Accounting, Auditing and Accountability Journal, Vol. 16 No. 4, pp. 640-661
    • (2003) Accounting, Auditing and Accountability Journal , vol.16 , Issue.4 , pp. 640-661
    • Spira, L.1    Page, M.2
  • 105
    • 39749190128 scopus 로고    scopus 로고
    • A process-oriented perspective on the alignment of information technology and business strategy
    • Tallon, P.P. (2007), “A process-oriented perspective on the alignment of information technology and business strategy”, Journal of Management Information Systems, Vol. 24 No. 3, pp. 227-268
    • (2007) Journal of Management Information Systems , vol.24 , Issue.3 , pp. 227-268
    • Tallon, P.P.1
  • 106
    • 80051777499 scopus 로고    scopus 로고
    • Competing perspectives on the link between strategic information technology alignment and organizational agility: Insights from a mediation model
    • Tallon, P.P. and Pinsonneault, A. (2011), “Competing perspectives on the link between strategic information technology alignment and organizational agility: insights from a mediation model”, MIS Quarterly, Vol. 35 No. 2, pp. 463-484.
    • (2011) MIS Quarterly , vol.35 , Issue.2 , pp. 463-484
    • Tallon, P.P.1    Pinsonneault, A.2
  • 107
    • 84861370048 scopus 로고    scopus 로고
    • The productivity of information technology investments: New evidence from IT labor data
    • Tambe, P. and Hitt, L.M. (2012), “The productivity of information technology investments: new evidence from IT labor data”, Information Systems Research, Vol. 23 No. 3, pp. 599-617.
    • (2012) Information Systems Research , vol.23 , Issue.3 , pp. 599-617
    • Tambe, P.1    Hitt, L.M.2
  • 108
    • 77957356995 scopus 로고    scopus 로고
    • Complementarities between organizational IT architecture and governance structure
    • Tiwana, A. and Konsynski, B. (2010), “Complementarities between organizational IT architecture and governance structure”, Information Systems Research, Vol. 21 No. 2, pp. 288-304.
    • (2010) Information Systems Research , vol.21 , Issue.2 , pp. 288-304
    • Tiwana, A.1    Konsynski, B.2
  • 109
    • 36549071473 scopus 로고    scopus 로고
    • An empirical examination of CobiT as an internal control framework for information technology
    • Tuttle, B. and Vandervelde, S.D. (2007), “An empirical examination of CobiT as an internal control framework for information technology”, International Journal of Accounting Information Systems, Vol. 8 No. 4, pp. 240-263.
    • (2007) International Journal of Accounting Information Systems , vol.8 , Issue.4 , pp. 240-263
    • Tuttle, B.1    Vandervelde, S.D.2
  • 111
    • 4243625965 scopus 로고
    • The recentralization of IT
    • Von Simson, E.M. (1995), “The recentralization of IT”, Computerworld, Vol. 29 No. 51, pp. 1-5.
    • (1995) Computerworld , vol.29 , Issue.51 , pp. 1-5
    • Von Simson, E.M.1
  • 112
    • 58749103646 scopus 로고    scopus 로고
    • Risk management versus operational action: Basel II in a Swedish context
    • Wahlström, G. (2009), “Risk management versus operational action: Basel II in a Swedish context”, Management Accounting Research, Vol. 20 No. 1, pp. 53-68.
    • (2009) Management Accounting Research , vol.20 , Issue.1 , pp. 53-68
    • Wahlström, G.1
  • 113
    • 84910044461 scopus 로고    scopus 로고
    • The effect of chief risk officer (CRO) on enterprise risk management (ERM) practices: Evidence from Malaysia
    • Wan Daud, W.N., Yazid, A.S. and Rashid Hussin, H.M. (2010), “The effect of chief risk officer (CRO) on enterprise risk management (ERM) practices: evidence from Malaysia”. International Business and Economics Research Journal, Vol. 9 No. 11, pp. 55-64.
    • (2010) International Business and Economics Research Journal , vol.9 , Issue.11 , pp. 55-64
    • Wan Daud, W.N.1    Yazid, A.S.2    Rashid Hussin, H.M.3
  • 115
    • 79961155518 scopus 로고    scopus 로고
    • A review of IT governance: a taxonomy to inform accounting information systems
    • Wilkin, C.L. and Chenhall, R.H. (2010), “A review of IT governance: a taxonomy to inform accounting information systems”, Journal of Information Systems, Vol. 24 No. 2, pp. 107-146.
    • (2010) Journal of Information Systems , vol.24 , Issue.2 , pp. 107-146
    • Wilkin, C.L.1    Chenhall, R.H.2
  • 117
    • 58849089951 scopus 로고    scopus 로고
    • A contingency perspective on the risk management control system within Birmingham City Council
    • Woods, M. (2009), “A contingency perspective on the risk management control system within Birmingham City Council”, Management Accounting Research, Vol. 20 No. 1, pp. 69-81.
    • (2009) Management Accounting Research , vol.20 , Issue.1 , pp. 69-81
    • Woods, M.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.