Corporate Governance and IT Governance do not explicitly mention Intellectual Capital as a resource to be considered in the enterprise strategies. Nevertheless, as highest international institutions sponsor Corporate Governance, we are encouraged to think that the knowledge economy will oblige...

The use of IT in the financial and accounting processes is growing fast and this leads to an increase in the research and professional concerns about the risks, control and audit of Ac-counting Information Systems (AIS). In this context, the risk and control of AIS approach is a central...

This paper presents the key concepts related to the current process of IT Governance in modern corporations. The first part addresses the definitions of IT Governance and its life-cycle model, the covered strategic areas and the effective governance management ways, the IT value management for...

This paper describes the information technology (IT) organization modeling and assessment tool (ITOMAT) and how it can be used for IT governance decision making. The ITOMAT consists of an enterprise architecture metamodel that describes IT organizations. Further, ITOMAT contains a Bayesian...

Cloud computing represents one of the latest emerging trends in distributed computing that enables the existence of hardware infrastructure and software applications as services. The present paper offers a general approach to the cloud computing standardization as a mean of improving the speed...

Purpose – The purpose of this paper is to critically rethink the concepts and the theoretical foundations of IT governance in small‐ and medium‐sized enterprises (SMEs). Design/methodology/approach – The paper is based on multiple case studies. In total, eight cases of outsourced...

In the emergence of information economy and the global discourse of the new era of Knowledge Based Society, not only organizational culture debates, but also the information technology topic find their ways to the management concerns and initiatives. Thus, the general level being management and...

Purpose – To establish and sustain their KM programs organisations need to establish mechanisms to ensure their governance. KM programs require business integration, senior management involvement and decision making authority. The present research aims to investigate the KM governance...

Purpose – This paper aims to analyse the relationship between the senior management and the information technology (IT) auditing undertaken in Italian banks, focusing specifically on the internal IT auditing. The purpose of this paper is to investigate senior executives’ expectations...