Implementing Good Governance Principles for the Public Sector in Information Technology Governance Frameworks
ABSTRACT
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.
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.
Cite this paper
Juiz, C. , Guerrero, C. and Lera, I. (2014) Implementing Good Governance Principles for the Public Sector in Information Technology Governance Frameworks. Open Journal of Accounting, 3, 9-27. doi: 10.4236/ojacct.2014.31003.
Juiz, C. , Guerrero, C. and Lera, I. (2014) Implementing Good Governance Principles for the Public Sector in Information Technology Governance Frameworks. Open Journal of Accounting, 3, 9-27. doi: 10.4236/ojacct.2014.31003.
References
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[43] C. Juiz, M. Gómez and M. I. Barceló, “Implementing Business/IT Projects Alignment through the Project Portfolio Approval Process,” Lecture Notes in Electrical Engineering, Vol. 180, 2012, pp. 1-8. http://dx.doi.org/10.1007/978-94-007-5083-8_1
[1] Board Briefing on IT Governance,” 2nd Edition, IT Governance Institute, 2009. http://www.itgi.org/ [2] W. Van Grembergen, “Strategies for Information Technology Governance,” IGI, 2003. http://dx.doi.org/10.4018/978-1-59140-140-7 [3] C. Symons, “IT Governance Framework: Structures, Processes, and Communication,” Best Practices, Forrester Research Inc., 2005. [4] K. Maes, S. De Haes and W. Van Grembergen, “IT Value Management as a Vehicle to Unleash the Business Value from IT Enabled Investments: A Literature Study,” IJITBAG, Vol. 3, No. 1, 2012, pp. 47-62. [5] J. Thorp, “Rethinking IT Governance—Beyond Alignment to Integration: The Thorp Network,” 2005. [6] P. Weill and J. W. Ross, “IT Governance: How Top Performers Manage IT Decision Rights for Superior Results,” Harvard Business School Press, 2004. [7] OPM, and CIPFA, “Good Governance Standard for Public Services,” 2004. [8] CIPFA, and IFAC, “Good Governance in the Public Sector—Consultation Draft for an International Framework,” 2013. http://www.ifac.org/sites/default/files/publications/files/Good-Governance-in-the-Public-Sector.pdf [9] ISO/IEC, “ISO/IEC 38500 ICT Governance Standard,” 2008. http://www.38500.org [10] IFAC, “Comparison of Principles,” 2013. http://www.ifac.org/sites/default/files/publications/files/Comparison-of-Principles.pdf [11] CIPFA, “Good Governance Briefing,” 2006. http://www.tisonline.net/issues.asp?content_ref=3526 [12] CIPFA, “First Report of the Committee on Standards in Public Life,” Committee on Standards in Public Life, 1995 [13] The World Bank, “Worldwide Governance Indicators,” 2013. http://info.worldbank.org/governance/wgi/resources.htm [14] The World Bank, “Actionable Governance Indicators,” 2007. http://web.worldbank.org/WBSITE/EXTERNAL/TOPICS/EXTPUBLICSECTORANDGOVERNANCE/0,,contentMDK:21530146~menuPK:286310~pagePK:148956~piPK:216618~theSitePK:286305,00.html [15] IFAC, “Governance in the Public Sector: A Governing Body Perspective,” 2001. http://www.ifac.org/sites/default/files/publications/files/study-13-governance-in-th.pdf [16] IodSA, “King Report on Corporate Governance in SA,” 2011. http://www.iodsa.co.za/?page=kingIII [17] H. Christiansen and A. Koldertsova, “The Role of Stock Exchanges in Corporate Governance,” Financial Market Trends, Vol. 2009/1, 2009, OCDE. [18] ASX Corporate Governance Council, “Corporate Governance Principles and Recommendations,” 2nd Edition, 2007. [19] OECD, “OECD Guidelines on Corporate Governance of State-Owned Enterprises,” 2002. http://www.oecd.org/corporate/ca/corporategovernanceofstate-ownedenterprises/oecdguidelinesoncorporategovernanceofstate-ownedenterprises.htm [20] IFAC, “Evaluating and Improving Governance in Organizations,” 2009. https://www.ifac.org/sites/default/files/publications/files/IGPG-Evaluating-and-Improving-Governance.pdf [21] IIA, “The Role of Auditing in Public Sector Governance,” 2nd Edition, 2012. https://na.theiia.org/standards-guidance/Public%20Documents/Public_Sector_Governance1_1_.pdf [22] Department of Public Enterprises South Africa, “Protocol on Corporate Governance in the Public Sector,” 2002. http://www.info.gov.za/view/DownloadFileAction?id=70233 [23] S. de Haes and W. Van Grembergen, “IT Governance and Its Mechanisms,” 2004. http://www.isaca.org/Journal/Past-Issues/2004/Volume-1/Documents/jpdf041-ITGovernanceandIts.pdf [24] W. Van Grembergen and S. de Haes, “Enterprise Governance of IT: Achieving Strategic Alignment and Value,” Springer, 2009. [25] P. Weill, “Don’t Just Lead, Govern: How Top-Performing Firms Govern IT,” MIS Quarterly Executive, Vol. 8, No. 1, 2004. [26] P. Webb, C. Pollard and G. Ridley, “Attempting to Define IT Governance: Wisdom or Folly,” Proceedings of the 39th Annual Hawaii International Conference on System Sciences, Vol. 8, IEEE Computer Society, 2006. http://dx.doi.org/10.1109/HICSS.2006.68 [27] C. Juiz and V. de Pous, “Cloud Computing: IT Governance, Legal, and Public Policy Aspects,” In: Portela and Almeida, Eds., Organizational, Legal, and Technological Dimensions of Information System Administration, 2013, pp. 139-166. [28] “Report of the Committee on the Financial Aspects of Corporate Governance,” Burgess Science Press, London, 1992. [29] ACSIC, “dFogIT? (Detailed Framework of Governance for Information Technologies),” 2013. http://acsic.uib.es/en/Empreses/productes/ [30] Standards Australia, “AS 8015-2005 Corporate Governance of Information and Communication Technology,” 2005. [31] M. Toomey, “Waltzing with the Elephant: A Comprehensive Guide to Directing and Controlling Information Technology,” Infonomics Pty Ltd., 2009. [32] ISACA, “COBIT 4,” 2013. http://www.isaca.org/Knowledge-Center/cobit/Pages/COBIT-Online.aspx [33] APM, ITIL, 2013. http://www.itil-officialsite.com/ [34] ISO/IEC, “ISO/IEC 20000-1,” 2011. http://www.iso.org/iso/catalogue_detail?csnumber=51986 [35] ISACA, “COBIT 5,” 2013. http://www.isaca.org/COBIT/Pages/Product-Family.aspx [36] P. Stachtchenko, “Taking Governance Forward,” 2008. http://www.isaca.org/Journal/Past-Issues/2008/Volume-6/Documents/jpdf0806-taking-gov-forward.pdf [37] C. Juiz, “New Engagement Model of IT Governance and IT Management for the Communication of the IT Value at Enterprises,” DEIS, Vol. 2011, 2011, pp. 129-143. [38] UIB, “IT Governance at University of the Balearic Islands,” 2010. http://governti.uib.cat/es/?languageId=100001 [39] UIB, “The University of the Balearic Islands,” 2013. www.uib.eu [40] F. Magno and R. Serafica, “Information Technology for Good Governance,” 2001. http://unpan1.un.org/intradoc/groups/public/documents/apcity/unpan002708.pdf [41] East Ayrshire Council, “Local Code of Corporate Governance, Report by Chief Executive,” 2011. http://docs.east-ayrshire.gov.uk/crpadmmin/2007%20agendas/governance%20and%20scrutiny/june%202011/local%20code%20of%20corporate%20governance.pdf [42] A. Fernández, S. Barro, F. Llorens and C. Juiz, “Segunda Fase del Proyecto de Arranque del Gobierno de las TI en el SUE,” UNIVERSITIC 2012: Descripción, Gestión y Gobierno de las TI en el Sistema Universitario Espa?ol, CRUE, Eds., 2012, pp. 88-114. [43] C. Juiz, M. Gómez and M. I. Barceló, “Implementing Business/IT Projects Alignment through the Project Portfolio Approval Process,” Lecture Notes in Electrical Engineering, Vol. 180, 2012, pp. 1-8. http://dx.doi.org/10.1007/978-94-007-5083-8_1