Please use this identifier to cite or link to this item: http://hdl.handle.net/10125/41791

Exploring the Influence of Belgian and South-African Corporate Governance Codes on IT Governance Transparency

File SizeFormat 
paper0642.pdf2.21 MBAdobe PDFView/Open

Item Summary

Title: Exploring the Influence of Belgian and South-African Corporate Governance Codes on IT Governance Transparency
Authors: Huygh, Tim
De Haes, Steven
Joshi, Anant
Van Grembergen, Wim
Gui, Denis
Keywords: Annual report
IT governance transparency
King III
Issue Date: 04 Jan 2017
Abstract: Building on prior research on how boards should provide stakeholder transparency by disclosing on how their organizations are governing their IT assets, this paper provides an exploratory insight in the contemporary state of IT governance transparency in Belgian and South African companies. Specifically, the influence of the national corporate governance code on IT governance transparency is investigated by comparing both groups of companies. Our findings show that South African firms tend to be more concerned with IT governance transparency than Belgian firms, given a comparable IT strategic role and ownership structure. This result could be expected, as the South African corporate governance code, King III, contains specific IT (governance)-related guidance, while the Belgian code Lippens does not. Accordingly, the case is made for including more (non-committal) IT (governance)-related guidance in national corporate governance codes.
Pages/Duration: 11 page
URI/DOI: http://hdl.handle.net/10125/41791
ISBN: 978-0-9981331-0-2
DOI: 10.24251/HICSS.2017.629
Rights: Attribution-NonCommercial-NoDerivatives 4.0 International
Appears in Collections:IT Governance and its Mechanisms Minitrack



Items in ScholarSpace are protected by copyright, with all rights reserved, unless otherwise indicated.