The Governance of Information Technology and Its Formal and Informal Mechanisms: Proposing a Framework for The Context of Small and Medium Enterprises
DOI:
10.14211/regepe.v8i3.1347Keywords:
IT Governance, Small and Medium-Sized Enterprises, Theory of the Agency, Relationship Relational Theory, Contingency TheoryAbstract
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.
Downloads
References
Assunção, R. R., De Luca, M. M. M., de Vasconcelos, A. C., & Rebouças, S. M. D. P. (2014). Complexidade organizacional e governança corporativa nas maiores companhias abertas do Brasil. Enfoque: Reflexão Contábil, 33(1), 105-122. DOI: https://doi.org/10.4025/enfoque.v33i1.21777
Ayat, M., Masrom, M., & Sahibuddin, S. (2011). IT governance and small medium enterprises. In Proceedings of International Conference on Software and Computer Applications (ICSCA 2011).
Baker, G., Gibbons, R., & Murphy, K. J. (2002). Relational Contracts and the Theory of the Firm. The Quarterly Journal of Economics, 117(1), 39-84. DOI: https://doi.org/10.1162/003355302753399445
Bergeron, F., Croteau, A. M., Uwizeyemungu, S., & Raymond, L. (2017). A framework for research on information technology governance in SMEs. In Strategic IT Governance and alignment in business settings (pp. 53-81). IGI Global. DOI: https://doi.org/10.4018/978-1-5225-0861-8.ch003
Berle, A. A., & Means, Gardiner, C. (1968). 1932. The modern corporation and private property, 204-5.
Bradley, R. V., Byrd, T. A., Pridmore, J. L., Thrasher, E., Pratt, R. M., & Mbarika, V. W. (2012). An empirical examination of antecedents and consequences of IT governance in US hospitals. Journal of Information Technology, 27(2), 156-177. DOI: https://doi.org/10.1057/jit.2012.3
Calabrò, A., & Mussolino, D. (2013). How do boards of directors contribute to family SME export intensity? The role of formal and informal governance mechanisms. Journal of Management & Governance, 17(2), 363-403. DOI: https://doi.org/10.1007/s10997-011-9180-7
Curran, J., & Burrows, R. (1993). Shifting the focus: problems and approaches in studying the small enterprise in the services sector. New Directions in Small Business Research. Aldershot: Ashgate, 177-191.
Curry, M., Marshall, B., & Kawalek, P. (2017). A normative model for assessing SME IT effectiveness. Communications of the IIMA, 15(1), 3. DOI: https://doi.org/10.58729/1941-6687.1368
De Haes, S., & Van Grembergen, W. (2008a). An exploratory study into the design of an IT governance minimum baseline through Delphi research. Communications of the Association for Information Systems, 22(1), 24. DOI: https://doi.org/10.17705/1CAIS.02224
De Haes, S., & Van Grembergen, W. (2008b). Practices in IT governance and business/IT alignment. Information Systems Control Journal, 2, 1-6. DOI: https://doi.org/10.4018/978-1-59904-924-3.ch001
Donaldson, L. (2006). The contingency theory of organizational design: challenges and opportunities. In Organization Design (pp. 19-40). Springer, Boston, MA. DOI: https://doi.org/10.1007/0-387-34173-0_2
Eisenhardt, K. M. (1989). Agency theory: An assessment and review. Academy of management review, 14(1), 57-74. DOI: https://doi.org/10.5465/amr.1989.4279003
Fama, E. F., & Jensen, M. C. (1983). Separation of ownership and control. The journal of law and Economics, 26(2), 301-325. DOI: https://doi.org/10.1086/467037
Ghobakhloo, M., Hong, T. S., Sabouri, M. S., & Zulkifli, N. (2012). Strategies for successful information technology adoption in small and medium-sized enterprises. Information, 3(1), 36-67. DOI: https://doi.org/10.3390/info3010036
Ghof Ar, A., & Isl Am, S. (2015). Corporate governance and contingency theory. Springer International Publishing.
Gorelick, R. (2011). What is theory?. Ideas in Ecology and Evolution, 4. DOI: https://doi.org/10.4033/iee.2011.4.8.e
Hart, O. (1995). Corporate governance: some theory and implications. The economic journal, 105(430), 678-689. DOI: https://doi.org/10.2307/2235027
Guldentops, E. (2014). Governance of IT in small and medium sized enterprises. In Information Systems for Small and Medium-sized Enterprises (pp. 3-24). Springer, Berlin, Heidelberg. DOI: https://doi.org/10.1007/978-3-642-38244-4_1
Hatch, M. J., & Cunliffe, A. L. (2013). Organization theory (3nd).
Huygh, T., & De Haes, S. (2016). Exploring the Research Domain of IT Governance in the SME Context. International Journal of IT/Business Alignment and Governance (IJITBAG), 7(1), 20-35. DOI: https://doi.org/10.4018/IJITBAG.2016010102
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of financial economics, 3(4), 305-360. DOI: https://doi.org/10.1016/0304-405X(76)90026-X
Johnson, G., Scholes, K., & Whittington, R. (2007). Exploring corporate strategy: text & cases. Pearson education.
Langfield-Smith, K. (1997). Management control systems and strategy: a critical review. Accounting, organizations and society, 22(2), 207-232. DOI: https://doi.org/10.1016/S0361-3682(95)00040-2
Lunardi, G. L. (2008). Um estudo empírico e analítico do impacto da governança de TI no desempenho organizacional (Doctoral dissertation)
Lunardi, G. L., Becker, J. L., & Maçada, A. C. G. (2010). Governança de TI e suas Implicações para a Gestão da TI: Um Estudo Acerca da Percepção dos Executivos. XXXIV Encontro da ANPAD–EnANPAD. Rio de Janeiro, 6.
Lunardi, G. L., Becker, J. L., Maçada, A. C. G., & Dolci, P. C. (2014a). The impact of adopting IT governance on financial performance: An empirical analysis among Brazilian firms. International Journal of Accounting Information Systems, 15(1), 66-81. DOI: https://doi.org/10.1016/j.accinf.2013.02.001
Lunardi, G. L., Dolci, P. C., Maçada, A. C. G., & Becker, J. L. (2014b). Análise dos mecanismos de governança de TI mais difundidos entre as empresas brasileiras. Revista Alcance, v. 21, n. 1. DOI: https://doi.org/10.14210/alcance.v21n1.p046-076
Macneil, I. R. (2003). Reflections on relational contract theory after a neo-classical seminar. Implicit Dimensions of Contract: Discrete, Relational and Network Contracts. Oxford: Hart.
Macneil, I. R. (1980). The new social contract: An inquiry into modern contractual relations. DOI: https://doi.org/10.2307/1288310
Mahaney, R. C., & Lederer, A. L. (2003). Information systems project management: an agency theory interpretation. Journal of Systems and Software, 68(1), 1-9. DOI: https://doi.org/10.1016/S0164-1212(02)00132-2
Mahaney, R. C., & Lederer, A. L. (2011). An agency theory explanation of project success. Journal of Computer Information Systems, 51(4), 102-113.
Melo Júnior, J. S. (2012). Longevidade das micro e pequenas empresas prestadoras de serviços: um estudo das dimensões organizacionais e suas implicações (Doctoral dissertation).
Mouzas, S., & Blois, K. (2008). Relational contract theory: confirmations and contradictions. In the Proceedings of 24th IMP Conference.
Mullins, L. J. (2010). Management and organisational behaviour. Pearson education.
Peterson, R. R. (2004). Integration strategies and tactics for information technology governance. In Strategies for information technology governance (pp. 37-80). Igi Global. DOI: https://doi.org/10.4018/978-1-59140-140-7.ch002
Poppo, L., & Zenger, T. (2002). Do formal contracts and relational governance function as substitutes or complements?. Strategic management journal, 23(8), 707-725. DOI: https://doi.org/10.1002/smj.249
Porter, M. E, & Roach, S. S (1996). What is Strategy ?. Harvard business review, p. 1–20.
Prates, G. A., & Ospina, M. T. (2004). Tecnologia da informação em pequenas empresas: fatores de êxito, restrições e benefícios. Revista de Administração Contemporânea, 8(2), 9-26. DOI: https://doi.org/10.1590/S1415-65552004000200002
Rezende, D. A., & Abreu, A. F. D. (2000). Tecnologia da informação aplicada a sistemas de informação empresariais. São Paulo: Atlas, 3.
Sambamurthy, V., & Zmud, R. W. (1999). Arrangements for information technology governance: A theory of multiple contingencies. MIS quarterly, 261-290. DOI: https://doi.org/10.2307/249754
Sarfati, G. (2013). Estágios de desenvolvimento econômico e políticas públicas de empreendedorismo e de micro, pequenas e médias empresas (MPMEs) em perspectiva comparada: os casos do Brasil, do Canadá, do Chile, da Irlanda e da Itália. Revista de Administração Pública, 47(1), 25-48. DOI: https://doi.org/10.1590/S0034-76122013000100002
da Silva, H. C., & Araújo, M. A. (2016a). Emerging Strategies and Hypercompetitive Environments to Micro and Small Companies of Information Technology. American International Journal of Contemporary Research, 6(4), 83-69.
Silva, H. C. C., & Araújo, M. A. V. (2016b). Determinantes de satisfação e insatisfação em serviços de suporte à tecnologia da informação em ambientes B2B. Veredas Favip-Revista Eletrônica de Ciências, 8(2), 88-102.
Silva, H. C. C., Araújo, M. A. V., & Dornelas, J. S. (2018). Determinantes da não utilização de frameworks de gestão e/ou governança de TI. Revista Gestão & Tecnologia, 18(2), 271-296. DOI: https://doi.org/10.20397/2177-6652/2018.v18i2.1161
Silveira, A. D. M. D. (2006). Governança corporativa e estrutura de propriedade: determinantes e relação com o desempenho das empresas no Brasil (Doctoral dissertation, Universidade de São Paulo).
Siqueira, É. S., de Souza, C. A., & Viana, A. B. N. (2013). Uso da Tecnologia de Informação em Empresas de Pequeno e Médio Porte: uma análise a partir dos dados da pesquisa" TIC Empresas" de 2011. In CONF-IRM (p. 51).
Toigo, Leandro Augusto (2016). Influência da Variação dos Mecanismos de Governança Corporativa Causada por Fusões e Aquisições no Desempenho das Companhias pelos Filtros de Graham (Doctoral dissertation).
Torrès, O., & Julien, P. A. (2005). Specificity and denaturing of small business. International Small Business Journal, 23(4), 355-377. DOI: https://doi.org/10.1177/0266242605054049
Van Grembergen, W., & De Haes, S. (2010). A research journey into enterprise governance of IT, business/IT alignment and value creation. International Journal of IT/Business Alignment and Governance (IJITBAG), 1(1), 1-13. DOI: https://doi.org/10.4018/jitbag.2010120401
Vasconcellos, E., & Hemsley, J. R. (1997). Estruturas organizacionais. São Paulo. Pioneira Editora, 2ª Edição.
Weill, P., & Ross, J. W. (2004). IT governance: How top performers manage IT decision rights for superior results. Harvard Business Press.
Wilkin, C. (2012). The role of IT governance practices in creating business value in SMEs. Journal of Organizational and End User Computing (JOEUC), 24(2), 1-17. DOI: https://doi.org/10.4018/joeuc.2012040101
Wu, S. P. J., Straub, D. W., & Liang, T. P. (2015). How information technology governance mechanisms and strategic alignment influence organizational performance: Insights from a matched survey of business and IT managers. Mis Quarterly, 39(2), 497-518. DOI: https://doi.org/10.25300/MISQ/2015/39.2.10
Downloads
Published
Métricas
Visualizações do artigo: 900 PDF (Português (Brasil)) downloads: 350 PDF downloads: 193
How to Cite
Issue
Section
License
Authors who publish in this journal agree to the following terms:
-
The author(s) authorize the publication of the text in the journal;
-
The journal is not responsible for the opinions, ideas, and concepts expressed in the texts, as they are the sole responsibility of their authors;
-
Authors retain copyright and grant the journal the right of first publication, with the work published under the CC BY 4.0
License, which allows sharing the work with acknowledgment of authorship and initial publication in this journal; -
Authors are allowed and encouraged to post their work (Submitted version, Accepted version [Manuscript accepted by the author], or Published version [Record version]) online, for example in institutional repositories or preprints, as it can lead to productive exchanges as well as earlier and greater citation of published work. REGEPE requires that authors indicate/link the published article with DOI. See the Effect of Open Access.
