The moderating role of IT governance on the relationship between FinTech and sustainability performance

From the standpoint of IT governance, this study explores the relationship between financial technology (FinTech) usage and sustainability performance in Indian commercial banks. Utilizing snowball sampling and nonprobability convenience methods, data were gathered from 210 banking professionals. The study employs structural equation modeling to analyze how IT governance moderates the interplay between FinTech adoption and sustainability-related initiatives. Findings reveal a strong interconnection between FinTech, IT governance, and sustainability, emphasizing the need for an integrated approach to sustainable banking. Financial institutions can enhance long-term growth and economic sustainability by incorporating FinTech, ESG principles, and IT governance into their strategies. The research highlights that IT governance significantly influences banks’ strategic engagement in sustainable activities, facilitates FinTech development, and positively impacts sustainability performance. Beyond enhancing financial and environmental outcomes, IT governance fosters technological adoption, promoting economic sustainability. Financial institutions that proactively integrate IT governance with sustainability-focused innovations are positioned to achieve both environmental and financial benefits. Furthermore, the findings provide valuable insights for policymakers and banking executives, emphasizing the importance of balancing sustainability efforts with technological advancements while addressing potential trade-offs in economic and environmental performance.

In a digitalized business, blockchain technology, fintech, AI, and IT governance are crucial for reducing risks and aligning with organizational goals. IT governance ensures smooth and efficient adoption of fintech solutions and AI. Blockchain introduces trust and security through smart contracts, enhancing sustainability performance. Thus, in today’s rapidly evolving digital environment, the integration of these technologies has become critical to organizational resilience in the long-term. The present study aims to explore how the integrated role of IT governance, fintech, and blockchain technologies can enhance sustainability practices to mitigate organizational risks. The study utilized a questionnaire survey to assess the impact of IT governance, fintech, and blockchain technologies on sustainability performance in Oman. The sample included commercial, industrial, and service companies, including banks. A non-probability sampling approach, including convenience and snowball sampling, was used. Software tools such as SPSS and Smart PLS were used to estimate quantitative data analysis and structural modeling results. The study concludes that IT governance dimensions alone have an insignificant impact on sustainability. Importantly, the integrated effect of IT governance (alignment, policies, and committees) improves sustainability. The results also report that IT governance significantly enhances fintech adoption, but it has an insignificant influence on blockchain adoption in organizations. The results reveal that the respondents perceive that sustainability is positively and significantly improved by IT governance strategic alignment and the steering committee. The study offers a unique perspective on the impact of blockchain, IT governance, and fintech technologies on sustainability, filling existing literature gaps and urging policymakers to achieve the Omani Vision 2040.

This study investigates the key IT factors influencing the adoption of E-commerce platforms in small and medium-sized manufacturing enterprises (SMEs) in China, and examines their subsequent effect on organizational performance and efficiency. The research also assesses the moderating role of IT governance in shaping these relationships. Utilizing a framework based on well-established technology adoption models, such as the Diffusion of Innovations (DOI), Technology Acceptance Model (TAM), and the Technology-Organization-Environment (TOE), the study identifies critical factors including relative advantage, compatibility, simplicity, IT knowledge, information security, and network security. The findings highlight the significant role of IT governance in maximizing the benefits of E-commerce adoption, demonstrating that strong IT governance practices can optimize technological investments and ensure alignment with business objectives. Empirical results suggest that the implementation of E-commerce platforms positively impacts organizational performance, especially through features such as direct payment systems, search functionalities for buyers and sellers, and enhanced marketing capabilities. Recommendations for both E-commerce developers and users emphasize the importance of secure, compatible, and innovative solutions that integrate seamlessly with existing organizational systems. Additionally, the study underscores the need for government support and tailored E-commerce solutions to accelerate adoption among SMEs. This research contributes to the body of knowledge on E-commerce adoption by providing empirical evidence on the factors that influence it and their impact on organizational performance, offering insights to enhance competitiveness and operational efficiency in China's manufacturing sector.

Purpose This study aims to explore the impact of information technology (IT) governance (ITGOV) on corporate risk-taking behavior (RTB) in Indonesian publicly listed firms, examining how IT governance structures facilitate or constrain strategic risk-taking. Design/methodology/approach This study employs a quantitative approach, using data from Indonesian publicly listed companies from 2018 to 2022. Corporate risk-taking behavior is proxied by ROA fluctuation, while IT governance is assessed using publicly available data, providing an objective measure compared to prior survey-based studies. Findings This study finds a significant positive relationship between IT governance and corporate risk-taking, particularly in low-innovation firms. Stronger IT governance encourages higher risk-taking, especially in companies with fewer innovation resources. However, in highly innovative firms, the impact is weaker, suggesting that innovation-driven firms may not rely as heavily on formal IT governance structures. Furthermore, the effect of IT governance is more pronounced in low-profit firms, where financial constraints exacerbate the rigidity of IT governance and hinder adaptive risk-taking. Research limitations/implications This study is limited to publicly listed firms in Indonesia, and the generalizability of this study may be affected by the reliance on voluntary IT governance disclosures. Future study should explore different industries and regions to broaden the understanding of IT governance's role in corporate risk behavior. Practical implications The findings provide valuable insights for corporate managers and regulators, highlighting the need to balance IT governance structures to promote both control and flexibility in risk management. Regulators may consider developing clearer guidelines to help firms navigate digital risks, while ensuring governance frameworks remain adaptable in dynamic business environments. Originality/value This study contributes to corporate governance and risk management literature by examining IT governance's role in strategic risk-taking, challenging the traditional view of IT governance as merely a tool for mitigating risks. By using an objective measure of IT governance based on publicly available data, offering a more reliable and generalizable assessment compared to prior studies.

IT governance is a framework that manages the efficient use of information technology within an organization, focusing on strategic alignment, risk management, resource management, performance measurement, compliance, and value delivery. This study investigates the role of IT governance in integrating artificial intelligence (AI) in accounting and auditing operations. Data were collected from 228 participants from Saudi Arabia using a combination of convenience sampling and snowball sampling methods. The collected data were then analyzed using structural equation modeling. Unexpectedly, the results demonstrate that AI, big data analytics, cloud computing, and deep learning technologies significantly enhance accounting and auditing functions’ efficiency and decision-making capabilities, leading to improved financial reporting and audit processes. The results highlight that IT governance plays a crucial role in managing the complexities of AI integration, aligning business strategies with AI-enabled technologies, and facilitating these advancements. This research fills a gap in previous research and adds significantly to the academic literature by improving the understanding of integrating AI into accounting and auditing processes. It builds on existing theoretical frameworks by investigating the role of IT governance in promoting AI adoption. The findings provide valuable insights for accounting and auditing experts, IT specialists, and organizational leaders. The study provides practical insights on deploying AI-driven technology in organizations to enhance auditing procedures and financial reporting. In a societal context, it highlights the broader implications of AI on transparency, accountability, and trust in financial reporting. Finally, the study offers practitioners, policymakers, and scholars valuable insights on leveraging AI advancements to optimize accounting and auditing operations. It highlights IT governance as an essential tool for effectively integrating AI technologies in accounting and auditing operations. However, successful implementation encounters significant organizational challenges like organizational support, training, data sovereignty, and regulatory compliance.

This study empirically examines how information technology (IT) governance and digital financial transformation interact to influence economic sustainability performance. The research instrument used in the current study is a questionnaire survey. The data were collected from different government authorities in Oman. The study used convenience and snowball sampling to collect the data. Online questionnaire platforms, such as Google Forms, were used to collect data for the current study. The data collected for the current study were from 104 respondents. The results indicate that IT governance has a significant positive effect on digital financial transformation. Further, digital financial transformation has effectively and significantly enhanced the level of economic sustainability performance. However, IT governance does not have a direct effect on economic sustainability performance; rather, it has an indirect effect on economic sustainability performance through the mediating effect of digital financial transformation. These findings provide actionable implications for policymakers and practitioners to enhance awareness and integration of governance across different aspects in the context of digital financial transformation. The present study contributes to the literature and offers a unique perspective to the existing body of knowledge by highlighting the importance of IT governance as a key driver for digital financial transformation and economic sustainability performance.

Purpose: This study examined the role of IT governance practices on internal accountability and performance of higher education institutions (HEIs) through two intervening variables, namely performance measurement system (PMS) and IT capabilities. Also, it examined the IT governance role in PMS implementation and IT capabilities.Method: This study was conducted at HEI on the Island of Java using a survey approach with hypothesis testing by employing a structural equation modelling-partial least square technique (SEM-PLS). 149 HEIs were successfully included in this study.Findings: The results implied that IT governance could directly promote good PMS implementation and IT capabilities. Furthermore, IT governance was found not to be directly related to internal accountability and performance of HEIs, but it had to go through the PMS implementation as intervening. These results indicate that good IT governance did not necessarily provide added value to HEIs if it is not accompanied by a good PMS implementation. Novelty: This study presents empirical evidence that addresses the research gap on the role of IT governance on internal accountability and performance by putting the PMS policy as intervening variable. This study also presents novelty in terms of setting, namely HEIs where competitive advantage is needed to maintain viability, in the midst of increasingly stringent HEIs competition.

IT auditing and governance have fueled innovation and change in international trade compliance, yet our knowledge of this area is not complete. To deepen our knowledge, this current research utilized descriptive, bibliometric, and content analyses to explore 240 Web of Science articles. We examined recent publication trends as well as the intellectual topography of this research field. We developed a framework that integrates various concepts, separating IT governance and audit in global trade compliance into four principal components: legal compliance, ethical issues, monitoring, and incentives. These components were analyzed through two theoretical perspectives: governance and performance. This framework suggests some major avenues for future research while filling the existing gaps in how IT governance and audit influence global trade compliance.

Information technology (IT) governance is a key component of corporate governance. Effective IT governance can support web-based strategic initiatives such as the dissemination of information on corporate web sites. However, the IT governance literature does not provide insights about the role of IT governance in controlling this information. There is also a lack of research in the web-based reporting literature on the important issue of control of web site content. This comparative case study aims to explore the relationships between IT governance and the control of web site content. In doing so, IT governance structures, processes and relational capabilities, as well as web site content control, are first described for each of four cases. Then, profiles of relationships between IT governance and web site content control are identified and key attributes characterizing the profiles are outlined. Findings suggest that IT governance within firms is more developed than the control of web site content. Moreover, IT governance structures, processes and relational capabilities can be related to control of web site content processes. IT governance structures can also be related to control of web site content structures and relational capabilities. This study contributes to the governance, control and web-based reporting literatures as an exploratory step before building a theory of relationships between IT governance and web site content control. Further, the study has practical implications as it enhances the understanding of the role of Boards of Directors, senior executives and internal auditors in IT governance and the control of web site content.

Purpose This paper aims to explore the link between business intelligence (BUI), sustainable risk management (SRM) and sustainability performance (SUP) in Vietnamese circumstances, an emerging market. This study explores SRM as a mediation factor within the model. In addition, this study examines information technology governance (ITG) as a moderation factor for the BUI-SRM link. Design/methodology/approach The sample for this research was gathered through a surveying approach. This study used a random sampling method with strict screening steps to collect the feedback. The final sample consisted of 385 responses, which were utilized for analysis using partial least squares structural equation modeling (PLS-SEM). Findings This work signifies that both BUI and SRM have a favorable effect on SUP. In addition, BUI significantly impacts SRM. Moreover, SRM favorably mediates the relationship between BUI and SUP, while ITG plays a significant moderator role in the BUI-SRM link. Practical implications This paper identifies the efficacy of ITG and its moderating role in the organizational context. It also offers research guidance on the impact of modern technology adoption (e.g. BUI) and risk management practices (e.g. SRM) on current and future organizational sustainability (e.g. SUP). Originality/value The paper benefits to the SUP literature by highlighting the favorable effects of BUI and SRM, especially in the context of emerging impacts from ITG. This study represents a groundbreaking empirical investigation that integrates BUI, SRM and SUP within the same framework of an emerging market, specifically Vietnam.

IT is the backbone for all organizations, and it has challenged the traditional way of doing business. Universities now are competing globally, and they are virtually crossing their borders. University governance in general plays a very important role in the running of any university. It directs the university towards achievement of its objectives, and it is affected by the surrounding environment. IT Governance is a subset of the university corporate governance and it is it implemented to govern and manage IT effectively. People, information, technology service, infrastructure, applications, culture ethics, processes, principles, policies, frameworks and organizational structure are the tools for IT Governance. The environmental challenges are threatening the existence of many universities and requiring a prompt attention. IT Governance may be the key for the universities to reposition itself and overcome the problems that threaten their existence. AI is a very important strategic tool that can help smart universities in fulfilling their strategic goals. AI presents challenges and opportunities to the IT Governance function. Literature shows that universities are not fully utilizing their IT capabilities and this a clear evidence that they are having serious issues with their IT Governance practices. This exploratory research aims to investigate the role that IT Governance in enhancing universities performance in areas such as: research, teaching and learning, competitiveness, and resources utilization. We develop a conceptual framework that identifies the environmental factors that impact the university IT Governance structure; and strategical and political enablers and benefits of implementing IT Governance system in universities.

This paper addresses the role of IT Governance in a Hospital Information System (HIS) management. ITIL is introduced as a best practice for supporting HIS development. Since IT Governance is extensive, we focused our study on an ITIL Assessment. The assessment was centred on IT Service Management, and which, according to our findings, is being carried inefficiently in Hospital São Sebastião. Although the literature quotes the many benefits brought by ITIL to the organizations, they all depend on how good the planning and implementing processes are. The implementation process itself is very complex and we focused our study on the assessment step. The ITIL assessment was crucial to identify IT Governance weakness; and it is a way for the organization to become consciousness about IT improvement priorities. The results were used to rethink HIS strategy in order to properly address the next challenges.

Problem Statement: The operation of IT in Government dealings has the potential to provide better services to people, faced with acceptance problems,the rejection and acceptance of IT is another problem.Research Questions: What factors contributes to the citizens acceptance and adoption of IT Governance in Albania, the implication of these findings for Albanian and other countries in a similar state?Purpose of the Study: The role of IT Governance in institutional efficiency is one of the purposes for conducting this study.The research would be of interest to the government official in the managing and planning of IT governance. The research study highlights the significant factors correlated with IT Governance adoption.Research Methods: A case study approach was used since the tradition of case study method has been used in various similar setting especially in learning institutions. In order to obtain a high number of respondents in a short period, Qualtrics online survey software was unanimously adopted in collecting the data.Findings: Knowledge and financial status had a positive impact on citizen’s attitude toward using IT governance income status had a stronger impact on attitude (beta=0.031) than the perceived knowledge of use (beta=-0.029).Conclusions: The findings from the study suggest that construction of attitude deserves more attention in citizen adoption of IT Governance due to considerable influence on the believe of Governmental Institution. Policy makers should consider the significance of these factors so as to correct the existing low-level of adopting IT Governance in Albania.

This study aims to understand the impact of ergonomic principles on sustainable performance in the context of the Iraqi energy industry sector.The transition towards achieving sustainable performance includes an evolution in the view of organizational success, so that this concept includes economic, social, and environmental dimensions.The research also addresses the administrative and economic transformations of sustainable performance and the interaction of ergonomic principles with these transformations in Iraqi energy industry companies and achieving the aim of effectively guiding decisions considering ongoing changes.This is done by analyzing data using SPSS v.27, for a sample of 148 individuals collected by a questionnaire prepared for this purpose.The results showed a positive impact of ergonomic principles on sustainable performance in its economic, social, and environmental dimensions.Based on these results, recommendations can be made to enhance ergonomic principles and improve sustainable performance, by developing the various dimensions of ergonomic principles and improving sustainable performance comprehensively.Implementing these recommendations effectively will contribute to achieving more effective and efficient sustainable performance for companies.may be efficiently carried out inside the context of Iraqi industrial challenges.The findings are expected to provide treasured insights for policymakers, industry leaders, and researchers inquisitive about enhancing both operational efficiency and environmental impact within the strength quarter. Research ProblemThe problem addressed in this study revolves around the suboptimal overall performance and sustainability challenges confronted via industrial groups in the Iraqi electricity zone.Despite the arena's crucial significance to the country's wide economic system and its huge environmental footprint, many Iraqi energy companies preserve to grapple with inefficiencies and operational issues that undermine their overall performance and sustainability desires.Human engineering, which makes a specialty of optimizing the interaction among human beings and structures, gives a potential approach to these issues.By aligning work processes with human abilities and barriers, organizations can beautify performance, reduce errors, and foster a more sustainable operational environment (Hendrick & Benigni, 2021).However, the software of human engineering standards in the context of Iraqi power agencies remains underexplored .The problem of this study, consequently, lies in acquiring sufficient information how the utility of human engineering ideas can deal with the operational and sustainability challenges inside the Iraqi electricity area.This have a look at objectives to bridge the gap between theoretical human engineering practices and their realistic utility inside the area, providing insights into how these ideas can be leveraged to enhance performance and sustainability results. Main Research QuestionHow does the utility of ergonomic standards influence sustainable overall performance in Iraqi industrial businesses running within the power region? Research hypotheses:Main hypothesis: The application of human engineering principles has a statistically significant effect on sustainable performance within the studied organization.H1.1: The application of human engineering principles has a statistically significant effect on sustainable economic performance within the studied organization.H1.2: The application of human engineering principles has a statistically significant effect on sustainable social performance within the studied organization.H3.3: The application of human engineering principles has a statistically significant effect on sustainable environmental performance within the studied organization.

While lean management practices (LMP) help small and medium‐sized enterprises (SMEs) to be efficient, sustainability‐oriented innovation (SOI) facilitates adopting environmental and social practices. Although prior research looks into the effect of LMP on the economic performance (EP) of SMEs, less is known about the effect of LMP on sustainability (economic, environmental and social) performance. Studies on the effect of SOI on sustainability and economic performance are also scant. Additionally, examining the mediating effect of corporate social responsibility (CSR) practices (environmental and social practices) on both LMP and SOI achieving sustainability performance (SP) is rare. This research bridges these knowledge gaps by answering the question of how LMP, SOI, CSR practices, sustainability and economic performance are correlated. Through hypothesis testing using structural equation modelling, this study reveals the impact of LMP, SOI, CSR (environmental and social) practices on sustainability and economic performance. The study uses data from 119 SMEs within manufacturing industries in the Midlands, UK. The analysis reveals that LMP and SOI facilitate achieving both sustainability and economic performance, and SOI mediates LMP to achieve sustainability performance. Additionally, although CSR practices mediate LMP to achieve sustainability performance, they only borderline mediate SOI to achieve sustainability performance.