Corporate governance based on Information technology governance
Subject Areas : Corporate governance
1 - Assistant Professor of Accounting, Faculty of Management, Economic and Accounting, Tabriz branch, Islamic Azad University, Tabriz, Iran
Keywords: Corporate Governance, Information Technology Governance, Power transmission industry,
Abstract :
In companies, the central control authority is the board of directors. The board of directors is a group of managers who oversee the overall operations of the company. Board oversight ensures that the company complies with national and corporate laws and regulations. The board of directors controls and directs the activities and processes of the company to ensure the sustainability and survival of the company. Information Technology Governance (ITG) is the process of managing and controlling key IT capability decisions to improve IT governance, ensure compliance, and increase the value of IT technology investments. IT governance is centered around ensuring that the organization understands how IT decisions impact business value creation. The purpose of this review research is to review the corporate governance literature with the information technology governance approach and provide a model for the establishment of information technology governance in the power transmission industry as one of the effective factors on corporate governance. The review of the research background and the case study in the power transmission industry showed that the need for supervision has caused the information technology governance to be included in the corporate governance codes and practices in order to strengthen corporate governance by creating real time reporting and information transparency. provide for investors to enter this industry.
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