A Review of IT Governance: A Taxonomy to Inform Accounting Information Systems

被引：121

作者：

Wilkin, Carla L. ^{[1
]}

Chenhall, Robert H. ^{[1
]}

机构：

[1] Monash Univ, Clayton, Vic, Australia

来源：

JOURNAL OF INFORMATION SYSTEMS | 2010年 / 24卷 / 02期

关键词：

governance; strategic alignment; accounting information systems; information technology;

D O I：

10.2308/jis.2010.24.2.107

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This paper reviews Information Systems (IS) literature that is relevant to Information Technology Governance (ITG) and examines how it informs Accounting Information Systems (AIS). We present a taxonomy of research encompassing the focus areas identified by the IT Governance Institute (ITGI), namely Strategic Alignment (SA), Risk Management (RK), Resource Management (RM), Value Delivery (VD) and Performance Measurement (PM). Based upon 496 papers in ten IS/AIS and two Management Accounting journals over the period 1998-2008, we discuss research perspectives and identify avenues for future research. Results revealed a lack of integration between focus areas, with little about ITG as a whole.

引用

页码：107 / 146

页数：40

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