ANALYSIS OF THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND INFORMATION TECHNOLOGY GOVERNANCE IN BRAZILIAN ORGANIZATIONS

Abstract

In current increasing of business complexity, the availability of mechanisms for corporate governance (CG) are necessary to protect investors and financial systems. Organizations make use of information technology (IT) to provide support and assistance in the performance and controls of their business. Therefore, they need to extend corporate governance practiced in business areas into the IT area through a similar model, in this case named IT Governance. This study was justified by the importance of relationship between corporate and IT governance, considering the need for models and tools to assist them in the establishment of this relationship, also ensuring return on investments and evaluating the advantages that IT can bring to organizations. As main objective, this study tried to identify the relationship between corporate and IT governance, and its maturity in Brazilians organizations. Indicators were designed to measure the maturity level of corporate governance (IGOVCORP) and IT Governance (IGOVTI) and to check their relationships. Database was segmented into 3 main groups according to the following conditions: IGOVCORP = IGOVTI; IGOVCORP> IGOVTI and IGOVCORP <IGOVTI. The survey covered 160 companies that operate in Brazil and the research model was built from a theoretical review on the themes of corporate and IT governance, including the study of models that tried to assess the maturity of them. Data were collected through self-administered questionnaire, treated and analyzed statistically. As results, this research proved the moderate correlation between IGOVCORP and IGOVTI and verified that more than half of studied companies showed better maturity level of IT governance than corporate governance, contradicting most studies identified during the preparation of this thesis, evidencing that IT governance is not presented on practice as a reflection or subset of corporate governance. Full Paper PDF: http://www.contecsi.fea.usp.br/envio/11contecsi-files/papers/1029/submission/director/1029-2593-1-DR.pdf