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 conferencePaperAcademic

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 languageEnglish
Pages6656-6665
Number of pages10
DOIs
Publication statusPublished - 4 Jan 2022
Event55th Hawaii International Conference on System Sciences (HICSS) - Hyatt Regency Maui, Maui, United States
Duration: 4 Jan 20227 Jan 2022
Conference number: 55
https://hicss.hawaii.edu/

Conference

Conference55th Hawaii International Conference on System Sciences (HICSS)
Abbreviated titleHICSS 55
Country/TerritoryUnited States
CityMaui
Period4/01/227/01/22
Internet address

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