Carlos Juiz^*, Carlos Guerrero, Isaac Lera

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Department of Informatics, University of the Balearic Islands, Palma, Spain.
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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.

Keywords: Good Governance; Public Sector; Information Technology Governance

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.

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