Title: IS practitioners' views on core factors of effective IT governance for Taiwan SMEs

Authors: Fengyi Lin, Shuching Chou, Wei-Kang Wang

Addresses: Department of Business Management, National Taipei University of Technology, Taipei, Taiwan. ' Department of Graduate Institute of Finance, National Yunlin University of Science & Technology, Yunlin, Taiwan. ' Department of Accounting, Yuan Ze University, Taoyuan, Taiwan

Abstract: With Sarbanes-Oxley Act (SOX) and other legislation enacted worldwide, effective information technology (IT) governance has become an imperative for many companies. To maintain effective supervision for keeping their organisation on track with its business strategy, top management need to understand their evolving roles in governance over IT by adopting relevant frameworks to assist the design and evaluate the performance of the company|s IT systems. One commonly used framework is COBIT (control objectives for information and related technology) which provides guidelines and best practices to design and evaluate the performance of IT systems. The purpose of this paper is to evaluate the general status of IT governance in Taiwan|s small and medium enterprises (SMEs) and examine whether the key components necessary for achieving effective IT governance are in place.

Keywords: IT governance; information technology; COBIT; small and medium-sized enterprises; SMEs; information security; technology management; internal control framework; performance evaluation; Taiwan.

DOI: 10.1504/IJTM.2011.039314

International Journal of Technology Management, 2011 Vol.54 No.2/3, pp.252 - 269

Published online: 06 Apr 2013 *

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