161 resultados para corporate governance of information technology (CGIT)


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Ethics and Information Communication Technology (ICT) Governance both have their place in today’s business organisations, but can their practical applications present an ethical ambiguity for the IT professional employed within the business organisation? The guidelines contained within various codes of ethics recommend principles regarding the ethical behaviour of individual IT professionals. In contrast, IT Governance as outlined in the new Australian Standard for Corporate Governance of Information and Communication Technology (ICT) provides ICT governance advice for business. This paper explores the difference between these viewpoints.

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This paper examines the implications for teacher educators of the dominant beliefs currently circulating within diverse Australian high schools about the (lack of) relationship between girls’ interests, girls’ careers, girls’ futures and the broad field of information technology. It identifies students' attitudes towards the content, relevance and general appeal of IT subjects to highlight the challenges for both teachers and teacher educators who may be seeking to address the issues associated with girls’ under representation in IT courses and also contribute to an ongoing project of gender based educational reform. Emphasis throughout the paper is on the persistence of discourses that continue to position girls and IT in opposition to each other and on the challenges of subverting these discourses through the introduction of new figurations (cf Rosi Braidotti, 1994) or transformative understandings of what it now means to be a female student, a female teacher, or a female IT user. The paper concludes by reflecting on the implications of these themes for teachers and teacher educators: particularly those with an on-going commitment to the broad field of educational justice.

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Focuses on the impact of information technology networks on small businesses acting as intermediaries between large enterprises and customers. Explores whether disintermediation is a threat for these small business intermediaries. Investigated factors affecting the use of information technology by small businesses to gain positive outcomes.

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Many organizations still rely on deterrence to control insider threats and on purely preventive strategies to control outsider threats. Such a simple approach to organizational information security is no longer viable given the increasing operational sophistication of current security threat agents and the complexity of information technology infrastructure. Effective implementation of security requires organizations to select a combination of strategies that work in tandem and best suits their security situation. This paper addresses the identification and classification of factors that influence implementation of security strategies in organizations. In this paper, we develop a preliminary architecture that aims to assist organizations in deciding how strategies can be designed to complement each other to improve the cost-effectiveness of security.

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Mobile computing devices such as personal digital assistants, smart mobile phones, and other handheld computing devices hold much promise in terms of their organizational application. Many existing models of the individual acceptance and implementation of information technology in organizational contexts have been developed in the era of “at the office” computing such as MIS, office automation, groupware, and so forth. We conducted two in-depth case studies of the implementation of mobile technology in healthcare organizations. The studies highlight interrelated individual use contexts due to the mobility of the technology: the individual as employee, as professional, as private user, and as member of society. The cases show that influences emanating from these use contexts impacted on the individual adoption of the technology within the organization. While broad extra-organizational influences are incorporated in some existing individual technology adoption models, we show that it becomes relevant to accommodate these influences more specifically in research models of mobile computing in organizations. Based on the extant literature and the case study data we pave the way toward more comprehensive models of the adoption and implementation of mobile technologies in organizations.

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An increase in the pace of technological change has revolutionised the way accountants perform their jobs. In response to this challenge, the identification of a new comprehensive set of information technology competencies combined with information technology skills and other skills (namely, soft skills) are necessary. This study uses mixed methods to identify which information technology skills and competencies are required for accountants from the perspective of academics in Malaysia. Findings indicate that spreadsheets, word processing and accounting software were ranked as much-needed skills to be acquired by accountants while communication skills were ranked as the most required skills, and delegation skills as the least required. Although academics have an important role to determine accountants’ information technology skills and competencies, they are still unfamiliar with the exact soft skills that should be blended in utilising information technology.

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This study investigated creativity and what factors can be conducive to a creative educational milieu. The results of this study highlighted the diverse nature of creativity, and substantiated the need for an audience specific ‘Creativity Support System’. An outcome was a model of creative needs specific for an educational setting

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Organisations, regardless of sector and size, are increasingly deploying information and communication technology (ICT) to transact with their stakeholders. Whilst on the one hand this offers efficiencies like improved communication and better resource usage through a reduction in duplication, on the other hand it raises issues of responsiveness, trust, privacy and confidentiality, In this paper we report how an Australian not-for-profit community healthcare organisation experienced and responded to the challenges of governance with respect to its ICT. The lessons From the case study are that comprehensive documentation, top management commitment, and appropriate skills to manage tasks and time are crucial when planning to implement such systems.

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China's path to the development of a modern securities market has not been a smooth one. This article argues that efforts to impose Western securities market models on China have been fraught with difficulty. This is especially clear from the adoption of information disclosure principles and practices. While the integrity of disclosure practices is a fundamental element in maintaining investors' confidence in securities markets, disclosure practices need to be attuned to China '5 systemic features, especially in regard to its legal structure and rules. Market failures, such as the collapse of Enron in the United States, have led to a realisation that US disclosure models have their own difficulties and that these should not be uncritically used. This article reviews recent Chinese law andpractice (using the Yinguangxia false disclosure scandal as an example) in this area and calls for the adoption of a more critical approach towards the use of Western models with particular regard to China's own distinctive pathways of reform.

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This study explores the ethical standards and behaviour of Australian advertisers and their usage of new technologies. Although corporate ethics has been an issue in the established media of television advertising for some time, there is little research about how companies are adapting in terms of ethics to the new communication technologies. The consumers’ “right to know” was used as a device to assess the ethical standards and behaviour of companies. Findings suggest that the WWW is not used as a means of communicating corporate ethical standards. Results indicate that the method of communicating requests for information does not influence the likelihood of receiving a response from a company. The results also show differences between the ethical standards and the ethical behaviour of those companies who do use the WWW to communicate ethical statements.

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The aim in this study is to discover the nature and extent of corporate governance in listed companies in Thailand. This includes a consideration of theoretical underpinning for amendments made to the western models of corporate governance that have been implemented by Thai listed companies, and of the effect of corporate governance principles on financial information, including financial reports, used by stakeholders in Thai listed companies. The results in this study show that after the Asian financial crisis corporate governance in Thailand improved especially in enforcement and disclosure, and outside/independent directors and professional organisations are playing leading roles in that process. Better corporate governance has resulted from improved internal corporate governance mechanisms and enhanced accounting standards, information disclosure, and auditing standards. New and up-dated rules, new and revised laws, and increased regulation are in the forefront of improved corporate governance. Process-related activities like monitoring, supervising, enforcing, and higher awareness have increased. Moreover, corporate governance practices are now in the spotlight throughout the financial and investment markets.

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Realizing value from IT investments continues to be a challenge for most healthcare organizations. IT governance (ITG) is envisaged to solve many of these challenges. ITG is the practice that establishes accountability framework for IT investments by allocating decision rights among major participants involved in IT decision processes. As ITG is relatively new in healthcare industry, it is expected that knowledge about how healthcare organizations govern their IT decisions is limited. This research aims to extend this knowledge and to assist both researchers and professionals by providing insights on how IT decisions are made and governed in healthcare organizations (HOs). This research adopts case-study methodology to investigate IT governance in two distinctly different HOs. The research findings indicate that HOs implement ITG to achieve alignment between business objectives and IT. Both HOs set up a five-stage IT decision process to identify, evaluate and prioritize IT investment ideas. They also established generic committee-structures that clearly defined roles and decision authorities to govern such process. It is suggested here that ITG in HOs is heavily influenced by strategic priorities, organizational structure, governance experience and governmental initiatives. Effective ITG in HOs is challenged by IT alignment, policy government, involvement of healthcare executives, and lack of business metrics to justify and evaluate decisions. The research proposes recommendations to address these challenges.

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Aims at providing a concise presentation of key topics and emerging themes in corporate governance. The text provide both law and business students, as well as practitioners of law and management, with an easy to follow explanation and analysis of key corporate governance principles.