SENIOR EXECUTIVES' IT MANAGEMENT RESPONSIBILITIES: SERIOUS IT-RELATED DEFICIENCIES AND CEO/CFO TURNOVER

• 成果类型: Article
• 署名作者: Masli, Adi; Richardson, Vernon J.; Watson, Marcia Weidenmier; Zmud, Robert W.
• 署名单位: University of Kansas; University of Arkansas System; University of Arkansas Fayetteville; Xi'an Jiaotong-Liverpool University; University of North Carolina; University of North Carolina Charlotte; University of Oklahoma System; University of Oklahoma - Norman
• 刊物名称: MIS QUARTERLY
• ISSN/ISSBN: 0276-7783
• DOI: 10.25300/MISQ/2016/40.3.08
• 发表日期: 2016
• 页码: 687-+
• 关键词: internal control weaknesses; TOP-MANAGEMENT; information-technology; UPPER ECHELONS; EARNINGS RESTATEMENTS; CONSEQUENCES; performance; firm; determinants; antecedents

摘要

While the information systems scholarly and practice literatures both stress the importance of senior executive engagement with IT management, the recommendations for doing so remain, at best, limited and general. Examining the influence of serious IT-related deficiencies on CEO/CFO turnover within the post-SOX financial reporting context, specific CEO/CFO IT management responsibilities are identified: CEOs are shown to be held accountable for global IT management responsibilities, and CFOs are shown to be held accountable for demand-side IT management responsibilities. Implications for information systems research, management research, and information systems practice are provided.