IT Governance in Small and Medium Enterprises Post Sarbanes Oxley

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IT Governance in Small and Medium Enterprises Post Sarbanes Oxley

Thomas, Carlos Anthony - Nama Orang;

The History of IT research has been dichotomous in that research either focused on the IT government structural arrangement or contingencies that effect It organizational decisions. Weill and Ross's (2004) seminal text on IT governance represent a synthesis of these two streams of research and thus establishes a new trajectory in the discourse related to IT governance. Their study included analysis from both survey data and case studies. However, the case study sites included were od large capitalized companies. Moreover, the case were conducted prior to the mandate implementation of section 404 of Sarbanes Oxley (SOX), Whice oversees the requirement of companies to ensure the have adequate controls in place to safeguard financial data and reporting. Compliance efforts with SOX have disproportionately Impacted the finances of small publicly traded companies ; consequently; the compliance effort of small and medium publicly traded companies may differ from that of large companies. Most small companies have taken SOX seriously and complied with the requirements mandated by the legislation by implementing the control that demonstrate that the organization has reasonable assurance of governance over the company IT function. Still other small companies have chosen to use SOX as a catalist for systemic change throughout the companies It function. While the latter may seem the logical progression of company's IT governance effort that is not always the case. This study seeks to understand the reason behind why some companies extend compliance effort to invoke positive systemic change while other only do enough to comply with regulatory requirement.

Ketersediaan

20190197	P 338.749 THO i 2010 k.1	Fadel Muhammad Resource Center (Ilmu Sosial)	Tersedia
20190302	P 338.749 THO i 2010 k.2	Fadel Muhammad Resource Center (Ilmu Sosial)	Tersedia

Informasi Detail

Judul Seri: -
No. Panggil: P 338.749 THO i 2010
Penerbit: Amerika Serikat : Louisiana State University., 2010
Deskripsi Fisik: vii, 115 halaman : - ; 29 cm.
Bahasa
ISBN/ISSN: -
Klasifikasi: 338.749
Tipe Isi: text
Tipe Media: unmediated
Tipe Pembawa: -
Edisi: -
Subjek: Journal
Government business entreprise
Jurnal Disertasi
Info Detail Spesifik: -
Pernyataan Tanggungjawab: Carlos Anthony Thomas

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