Journal article
Is board IT governance a silver bullet? A capability complementarity and shaping view
Abstract
This article examines how the impact of Information technology (IT) governance by the board of directors on firms' financial performance can be mediated through IT operating capabilities, and how such board IT governance (B-ITG) can modulate the influence of IT operating capability on financial performance. Findings based on a survey of 89 corporate directors indicate that both B-ITG and IT operating capability increase financial performance. …
Authors
Turel O; Liu P; Bart C
Journal
International Journal of Accounting Information Systems, Vol. 33, , pp. 32–46
Publisher
Elsevier
Publication Date
June 2019
DOI
10.1016/j.accinf.2019.03.002
ISSN
1467-0895