The Governance of Information Technology and Its Formal and Informal Mechanisms: Proposing a Framework for The Context of Small and Medium Enterprises




IT Governance, Small and Medium-Sized Enterprises, Theory of the Agency, Relationship Relational Theory, Contingency Theory


Objective: To understand the phenomenon of IT governance in context of SMEs the agency theory. Method: Qualitative, descriptive research with data collection. Are used as complementary visions to the agency's vision: the relational contract theory, dealing with contracts between principal and agent, and contingency theory, dealing with the contingent factors that influence the choices of IT governance mechanisms.

Originality/Relevance: Small and medium-sized enterprises (SMEs) are essential for economic development and represent an important part of job creation. However, there are several difficulties in governing this type of organization, among them investments in Information Technology (IT). IT governance, as part of corporate governance, aims to direct investments in this area, enabling its effective return. But the frameworks available in the literature were developed for the context of large companies, generating a theoretical vacuum when it comes to SMEs.

Results: From the framework proposed by Peterson (2004), this theoretical essay proposed a framework that would be more appropriate to the reality of the SME.

Theoretical/methodological contributions: The proposed framework seeks to enlarge the understanding of the IT governance phenomenon in the context of SMEs, opening the way for further theoretical and empirical analysis of the phenomenon.


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Author Biographies

Humberto Caetano Cardoso da Silva, Universidade Federal de Pernambuco

Professor da Uninassau Recife dos cursos de Ciência da Computação, Sistemas de Informação e Engenharia da Computação. Doutorando em Administração  pela Universidade Federal de Pernambuco, Mestre em Gestão Empresarial pela Devry/FBV (MPGE/FBV) e Engenheiro Civil pela Universidade Federal de Pernambuco.

Jairo Simião Dornelas, Universidade Federal de Pernambuco

Professor do departamento de Administração e do Programa de Pós-Graduação em Administração da Universidade Federal de Pernambuco. Doutor em administração pela Universidade Federal do Rio Grande do Sul, Mestre em Ciências da Computação pela Universidade Federal de Pernambuco, bacharel em Administração pela Universidade Católica de Pernambuco e bacharel em Informática pela Universidade Federal de Pernambuco.

Denis Silva da Silveira, Universidade Federal de Pernambuco

Professor do departamento de Administração e do Programa de Pós-Graduação em Administração da Universidade Federal de Pernambuco. Doutor em Engenharia de Produção pela Universidade Federal do Rio de Janeiro.

Rosamaria Belo Lucena, Universidade Federal de Pernambuco

Possui graduação em Tecnologia em Sistemas de Informação pelo Instituto Federal de Alagoas - Matriz (2007) e mestrado em Administração pela Universidade Federal de Pernambuco - UFPE (2017). Atualmente é doutoranda em Administração na UFPE e membro do Núcleo de Pesquisa em Sistemas de Informação (NEPSI), além de Professora Substituta na UFPE.


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How to Cite

Silva, H. C. C. da, Dornelas, J. S., Silveira, D. S. da, & Lucena, R. B. (2019). The Governance of Information Technology and Its Formal and Informal Mechanisms: Proposing a Framework for The Context of Small and Medium Enterprises. Iberoamerican Journal of Entrepreneurship and Small Business, 8(3), 200–230.

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