Do what we said : a design theory for enterprise governance that takes into account communication

Bonazzi, Riccardo (University of Applied Sciences and Arts Western Switzerland (HES-SO Valais-Wallis)) ; Latrille, Sophie (University of Applied Sciences and Arts Western Switzerland (HES-SO Valais-Wallis)) ; Nassar, Vincent (University of Applied Sciences and Arts Western Switzerland (HES-SO Valais-Wallis))

This article is addressed to managers looking for a support tool to redefine the governance structure of their enterprises. Enterprise governance has gained importance after the accounting scandals of 2001, but it is often addressed either (a) as “corporate governance” or (b) as “information technology governance”. Consequently, a gap in the literature exists, since existing research focuses either (a) on compliance rather than performance or (b) on information technology rather than the overall set of processes. Moreover, a theory to design a support tool, which can be used to define the set of responsibilities and practices, is missing. Therefore, we propose a model that uses as kernel theory the notion of common grounding in communication. As constructs we implement the well-known notions of “process maturity” and “responsibility chart”. We instantiate our theoretical model into a set of testable artefacts and we assess their quality by using Roger’s five intrinsic characteristics of innovations that influence an individual’s decision to adopt or reject an innovation. The contributions of our study are two-fold: (1) on the one hand we offer a new theoretical model to allow scholars to study the different types of enterprise governance structures, whereas (2) on the other hand we present a tool for practitioners to design and assess their own enterprise governance structures.

Type de conférence:
full paper
Economie et Services
Institut Entrepreneuriat & Management
Adresse bibliogr.:
Genova, Italy, 21-22 November 2014
Genova, Italy
21-22 November 2014
11 p.
Veröffentlicht in:
Proceedings of the 11th Conference of the Italian Chapter of the Association of Information Systems (ItAIS) : Digital Innovation and Inclusive Knowledge in Times of Change 2014
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