Exploring information technology: Why the use of information technology governance negatively influences revenue performance

by Henry, Maxine, Ph.D., CAPELLA UNIVERSITY, 2016, 291 pages; 10241096

Abstract:

Corporate scandals during the 1990s created the foundation for corporate governance and subsequently information technology (IT) governance. Both processes share a close link because each represents the controls that track and monitor revenue performance. The pervasive use of technology increased the need for regulatory laws, stringent oversight of technology, and auditing financial reporting systems. The dependency on technology systems in a global economy necessitates effective governance mechanisms that support risk management and compliance requirements. The Sarbanes-Oxley Act of 2002 (SOX) was implemented to improve financial reporting, restore trust, and enhance the audit assessment process. Despite the major benefits of SOX, several organizations have experienced negative revenue performance after implementing the controls stipulated in SOX and other regulations. There is a direct correlation between IT governance and firm revenue performance. However, there is limited research on the factors of IT governance that influence revenue performance. This study addresses the inconsistencies and gaps in the literature between theoretical frameworks of IT governance and revenue performance. This qualitative generic research study involved exploring the reasons why IT governance has resulted in reduced firm revenue performance. The findings of this study identified technical and nontechnical organizational factors that influence negative revenue performance. The effective IT governance model presented can help to evaluate cost holistically across organizations and contribute to improved financial performance.

AdviserLawrence Ness
SchoolCAPELLA UNIVERSITY
Source TypeDissertation
SubjectsManagement; Information technology; Organizational behavior
Publication Number10241096

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