Abstract
Information quality and organizational transparency are relevant issues for corporate governance and sustainability of companies, as they contribute to reducing information asymmetry, decreasing risks, and improving the conduct of decision-makers, ensuring an ethical standard of organizational control. This work uses the COBIT framework of IT governance, knowledge management, and machine learning techniques to evaluate organizational transparency considering the maturity levels of technology processes applied in 285 companies of southern Brazil. Data mining techniques have been methodologically applied to analyze the 37 processes in four different domains: Planning and organization, acquisition and implementation, delivery and support, and monitoring. Four learning techniques for knowledge discovery have been used to build a computational model that allowed us to evaluate the organizational transparency level. The results evidence the importance of IT performance monitoring and assessment, and internal control processes in enabling organizations to improve their levels of transparency. These processes depend directly on the establishment of IT strategic plans and quality management, as well as IT risk and project management, therefore an improvement in the maturity of these processes implies an increase in the levels of organizational transparency and their reputational, financial, and accountability impact.
Highlights
Published: 10 September 2021Competitive companies are those that, in addition to being efficient and effective in their practices, are transparent [1,2]
Techniques for knowledge discovery from an inductive learning approach and the results found regarding the level of organizational transparency associated with the maturity of technological processes are presented
Performance (MO1) is directly dependent on investment in monitoring and evaluation through internal controls (MO2), which is supported by the management of IT investment (PO5) where the transparency is low when the Quality Management (PO8) maturity level is ≤3 and when the definition of the IT Strategic Plan (PO1) responds to a pattern that is not sufficiently defined and depends on individuals’ knowledge
Summary
Published: 10 September 2021Competitive companies are those that, in addition to being efficient and effective in their practices, are transparent [1,2]. Transparency is a concept that directly depends on high-quality information and services [3]. Companies have all their practices supported by systems, and it is in their performance that it is possible to assess the level of transparency and reduction of asymmetry [4], mainly to determine, in detail, their financial situation [5] and ensure better governance and sustainability. Organizational transparency is a key factor in generating trust, which is achieved when the company responds to demands for information on its management. For companies to achieve an adequate level of organizational transparency, they need to strengthen the governance of IT and knowledge management processes, as well as develop an effective communication policy.
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