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

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dc.contributor.author Huygh, Tim
dc.contributor.author De Haes, Steven
dc.contributor.author Joshi, Anant
dc.contributor.author Van Grembergen, Wim
dc.contributor.author Gui, Denis
dc.date.accessioned 2016-12-29T01:56:18Z
dc.date.available 2016-12-29T01:56:18Z
dc.date.issued 2017-01-04
dc.identifier.isbn 978-0-9981331-0-2
dc.identifier.uri http://hdl.handle.net/10125/41791
dc.description.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.
dc.format.extent 11 page
dc.language.iso eng
dc.relation.ispartof Proceedings of the 50th Hawaii International Conference on System Sciences
dc.rights Attribution-NonCommercial-NoDerivatives 4.0 International
dc.rights.uri https://creativecommons.org/licenses/by-nc-nd/4.0/
dc.subject Annual report
dc.subject IT governance transparency
dc.subject King III
dc.title Exploring the Influence of Belgian and South-African Corporate Governance Codes on IT Governance Transparency
dc.type Conference Paper
dc.type.dcmi Text
dc.identifier.doi 10.24251/HICSS.2017.629
Appears in Collections: IT Governance and its Mechanisms Minitrack


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