The Exploration of Information Technology Governance Environments —Cases of High?鮅ech Companies in Taiwan

• Main Authors: Yi-Ting Chen, 陳怡婷
• Other Authors: Chia-Ming Sun
• Format: Others
• Language: zh-TW
• Published: 2010
• Online Access: http://ndltd.ncl.edu.tw/handle/09136478427817607428

碩士 === 雲林科技大學 === 會計系研究所 === 98 === As the rapid development of information technology, enterprises use information technology to enhance the market competitiveness. Meanwhile, enterprises also expect to increase the operational efficiency through effective information delivery. Therefore, information technology governance plays an important role for companies today. However, the concepts of information technology governance are still not well known in Taiwan. Whether the practical frameworks and theories of information technology governance which develop in western countries could be applied in the companies of Taiwan is still under exploration. In this study, we use the method of case study to analyze the status of information technology governance in Taiwan’s high-tech companies. We retrieve the decision archetypes of the case companies in different levels of IT governance architectures, and then evaluate the outcomes of IT activities and projects, which are classified by five main areas of IT governance. After the comparison of domestic practices in Taiwan’s high-tech companies with the popular practice frameworks which are applied by the companies in western countries, we examine the basic assumptions of different managerial practices which origin from distinct governance theories. We find that the stewardship theory is more appropriate for domestic companies than the agency theory, which is the foundation of western IT governance frameworks. From the viewpoint of stewardship theory, the accountability of IT staff is stimulated by the environment of IT governance, which is shaped by the organizational cultures, managerial styles, and leaderships of the executives. Thus, leaderships, managerial styles, organizational culture, and the values of IT staff establish the foundations of IT governance and compliment the other governance control mechanisms. These concepts explain why the monitoring mechanisms like IT strategy alignment, risk evaluation, valuation of IT investments, which are executed by IT governance communities are not popular in Taiwan’s companies. Based on the results in this study, the managerial suggestions for managers and scholars are also provided.