Abstract
This article provides an exploratory insight in the contemporary state of IT governance transparency in Belgian firms. Our findings show that Belgian firms exhibit low IT governance disclosure rates in general. We also find preliminary evidence that IT governance disclosure is positively related to IT usage intensity for listed firms, and that listed firms tend to be more concerned with disclosing on their IT governance compared to non-listed firms, given a comparable level of IT usage intensity.
| Original language | English |
|---|---|
| Pages (from-to) | 20-37 |
| Number of pages | 18 |
| Journal | Information Systems Management |
| Volume | 34 |
| Issue number | 1 |
| DOIs | |
| Publication status | Published - 2017 |
| Externally published | Yes |