Abstract
This work seeks to provide a new multi-criteria approach to assess IT Governance (ITG) in the area of Strategic Alignment. The complete methodological development process is described. The evaluation model uses Fuzzy Analytic Hierarchy Process (FAHP) and it is targeted to IT processes, more specifically to the COBIT© IT maturity levels, domains and processes, thus providing a differentiated analysis of importance for each item. Its relevance is related to addressing isolated and individual evaluation criteria that are normally practiced in audits of processes. The model allows generating information that extends the guarantees of compliance and corporate governance from different organizations. This research demonstrates that the combined use of multi-criteria decision methodologies and soft computing proves to be particularly suitable for Strategic Alignment such as the focal area of COBIT. The model was applied in a big retail Brazilian company.
Highlights
The multidisciplinary process of Corporate Governance (CG) and of IT Governance (ITG) (Weill & Ross, 2004; Van Grembergen & Haes, 2004) reduce agency conflicts in aspects such as informational asymmetry and help to reach fundamental principles related to disclosure, compliance, fairness, accountability and transparency (Jensen & Meckling, 1976)
These principles are supported by good governance codes aligned with the Information Systems that support business processes, as the codes established by the Cadbury Report (1992), OECD (2011) and IBGC (2012)
This paper aims to contribute to the improvement of ITG by applying a methodology for fuzzy multi-criteria evaluation, namely Fuzzy Analytic Hierarchy Process (FAHP) (Chang, 1996), and focuses on assessing the level of strategic alignment according to the COBIT 4.1 framework
Summary
The multidisciplinary process of Corporate Governance (CG) and of IT Governance (ITG) (Weill & Ross, 2004; Van Grembergen & Haes, 2004) reduce agency conflicts in aspects such as informational asymmetry and help to reach fundamental principles related to disclosure, compliance, fairness, accountability and transparency (Jensen & Meckling, 1976). The lack of a strategic alignment between IT and business causes competitiveness losses as established by (Hirschheim & Sabherwal, 2001; Weiss & Thorogood, 2011) and a limited improvement in strategic information systems (SIS) planning (Lederer & Sethi, 1992) that supports the achievement of the organizational objectives (Zviran, 1990), as well as the impacts and performance of the organization (Lederer & Mendelow, 1989; Chen, 2010; Li & Tan, 2013; Tiwana & Konsynski, 2010). ITG guides the use of IT in the company in strategic control and adds value to business, improving decision-making processes (Van Grembergen & De Haes, 2010; Zarvic, Stolze, & Thomas, 2012)
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
Free) 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
