e-IRGSP Governance Report

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\chapter{Overview of Literature in IT Governance}

The importance of IT governance has been widely acknowledged in the academic and professional literature, especially with regard to the private sector. The corporate scandals of Enron and other US-based companies raised the level of regulation and tightened corporate governance in order to protect investors and ensure fiscal accountability. Increased significance was similarly attributed to IT governance, which is the focus of this chapter. Research has found that effective IT governance enhances competitiveness and business value \cite{WeillRoss2004b}. There is debate, however, as to how this can be best operationalised. The following sections will provide an overview of the literature on the nature, forms and mechanisms of IT governance. Current research in the main areas will be discussed, together with the latest empirical findings.