文章基本信息

标题：Implementing Good Governance Principles for the Public Sector in Information Technology Governance Frameworks
本地全文：下载
作者：Carlos Juiz ; Carlos Guerrero ; Isaac Lera 等
期刊名称：Open Journal of Accounting
印刷版ISSN：2169-3404
电子版ISSN：2169-3412
出版年度：2014
卷号：03
期号：01
页码：9-27
DOI：10.4236/ojacct.2014.31003
语种：English
出版社：Scientific Research Publishing
摘要：In this paper, we are showing how Information Technology (IT) governance frameworks contribute to the implementation of the key principles of the good corporate governance, particularly, in the public sector. We demonstrate that there are numerous links, explicitly and implicitly expressed through a set of IT governance instruments, matching the proposals of good governance principles with the behavioral goals of an IT governance framework implementation. We also provide a real experience of using a set of possible instruments, in our public university, through an IT governance framework based on the ISO/IEC 38500 standard. We also present the maturity of the good governance principles implementation with this set of instruments, after governing IT in our university during the period 2007-2013. We show that using an IT governance framework in a public entity mutually reinforces the key principles of good governance, especially the transparency and accountability goals for the IT assets.
关键词：Good Governance; Public Sector; Information Technology Governance