Proceedings of 11th International Business and Social Science Research Conference
8 - 9 January, 2015, Crowne Plaza Hotel, Dubai, UAE. ISBN: 978-1-922069-70-2
IT Governance Impact on Business Unit Performance
Afaf Tabach* and Anne-Marie Croteau**
In this paper, we investigate the impact of implementing information technology (IT)
governance practices on the business value driven from IT. The proposed research
model encompasses the use of configurational theory in order to find different
gestalts of IT governance practices. This research also looks at the links between
these gestalts and the performance of business units from a financial and nonfinancial perspective. To test the model, 57 matched surveys were collected from
North America and the Middle East.
Different clusters of IT governance practices have emerged from this study with
distinct yet significant impact on business unit non-financial performance. However,
no significant direct impact on the business unit financial performance was found.
The findings show that implementing different sets of IT governance practices
within organizations can result in different levels of performance at the business unit
level in terms of business processes, decision making and legal and ethical
compliance.
Keywords: IT Governance, Practices, Structures, Processes, Relational Mechanisms, Delphi
Method, Business Unit, Financial Performance, Non-Financial Performance, Configurational
Theory
*
Dr. Afaf Tabach, Department of Computer and Information Science, Higher Colleges of Technology, UAE;
Email : atabach@hct.ac.ae
**
Dr. Anne-Marie Croteau, John Molson School of Business, Concordia University, Montreal, Canada;
Email: anne-marie.croteau@concordia.ca