The Role of Compliance Requirements in IT Governance Implementation: An Empirical Study Based on COBIT 2019

T. Huygh; Dirk Steuperaert; Steven De Haes; Anant Joshi

doi:10.24251/HICSS.2022.806

The Role of Compliance Requirements in IT Governance Implementation: An Empirical Study Based on COBIT 2019

T. Huygh, Dirk Steuperaert, Steven De Haes, Anant Joshi

Research output: Contribution to conference › Paper › Academic

Abstract

Rooted in the conformance perspective of IT governance, this paper sets out to research the role of compliance requirements in IT governance implementation, and to shed light on what aspects (i.e., processes) of IT governance are important under different levels of compliance requirements. Based on a large and diverse sample of organizations (N=2566), our results indicate that IT governance implementation level (over five different process domains) consistently goes up with increasing compliance requirements, and that these jumps in IT governance implementation levels are always statistically significant. Moreover, we identify the IT governance processes that are of primary importance for each level of compliance requirements.

Original language	English
Pages	6656-6665
Number of pages	10
DOIs	https://doi.org/10.24251/HICSS.2022.806
Publication status	Published - 4 Jan 2022
Event	55th Hawaii International Conference on System Sciences (HICSS) - Hyatt Regency Maui, Maui, United States Duration: 4 Jan 2022 → 7 Jan 2022 Conference number: 55 https://hicss.hawaii.edu/

Conference

Conference	55th Hawaii International Conference on System Sciences (HICSS)
Abbreviated title	HICSS 55
Country/Territory	United States
City	Maui
Period	4/01/22 → 7/01/22
Internet address	https://hicss.hawaii.edu/

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10.24251/HICSS.2022.806Licence: CC BY-NC-ND

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abstract = "Rooted in the conformance perspective of IT governance, this paper sets out to research the role of compliance requirements in IT governance implementation, and to shed light on what aspects (i.e., processes) of IT governance are important under different levels of compliance requirements. Based on a large and diverse sample of organizations (N=2566), our results indicate that IT governance implementation level (over five different process domains) consistently goes up with increasing compliance requirements, and that these jumps in IT governance implementation levels are always statistically significant. Moreover, we identify the IT governance processes that are of primary importance for each level of compliance requirements.",

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T1 - The Role of Compliance Requirements in IT Governance Implementation

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AU - Steuperaert, Dirk

AU - De Haes, Steven

AU - Joshi, Anant

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AB - Rooted in the conformance perspective of IT governance, this paper sets out to research the role of compliance requirements in IT governance implementation, and to shed light on what aspects (i.e., processes) of IT governance are important under different levels of compliance requirements. Based on a large and diverse sample of organizations (N=2566), our results indicate that IT governance implementation level (over five different process domains) consistently goes up with increasing compliance requirements, and that these jumps in IT governance implementation levels are always statistically significant. Moreover, we identify the IT governance processes that are of primary importance for each level of compliance requirements.

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DO - 10.24251/HICSS.2022.806

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ER -

The Role of Compliance Requirements in IT Governance Implementation: An Empirical Study Based on COBIT 2019

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