Exploring the Contemporary State of Information Technology Governance Transparency in Belgian Firms. Issue 1 (2nd January 2017)

• Record Type: Journal Article
• Authors: De Haes, Steven; Huygh, Tim; Joshi, Anant
• Is Part Of: Information systems management. Volume 34:Issue 1(2017)
• Page Start: 20
• Page End: 37
• Publication Date: 2017-01-02
• Subjects: Annual report -- disclosure -- IT governance -- IT usage intensity -- sector analysis -- transparency; Management information systems -- Periodicals; Information resources management -- Periodicals; 658.403801105
• DOI: 10.1080/10580530.2017.1254444
• Languages: English
• ISSNs: 1058-0530

Abstract

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.