Exploring the contemporary state of information technology governance transparency in Belgian firms

This paper provides an exploratory insight in the contemporary state of IT governance transparency in Belgian firms. Our findings show that Belgian firms exhibit low IT governance disclosure rates in general. We also find preliminary evidence that IT governance disclosure is positively related to IT usage intensity level; and that listed firms tend to be more concerned with disclosing on their IT governance compared to non-listed firms, given a comparable level of IT usage intensity.

Publication year:2017

Keywords:A1 Journal article

BOF-keylabel:yes

BOF-publication weight:1

CSS-citation score:1

Authors:International

Authors from:Higher Education

Accessibility:Open