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Implementing Good Governance Principles for the Public Sector in Information Technology Governance Frameworks

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DOI: 10.4236/ojacct.2014.31003    14,353 Downloads   21,257 Views   Citations

ABSTRACT

In this paper, we are showing how Information Technology (IT) governance frameworks contribute to the implementation of the key principles of the good corporate governance, particularly, in the public sector. We demonstrate that there are numerous links, explicitly and implicitly expressed through a set of IT governance instruments, matching the proposals of good governance principles with the behavioral goals of an IT governance framework implementation. We also provide a real experience of using a set of possible instruments, in our public university, through an IT governance framework based on the ISO/IEC 38500 standard. We also present the maturity of the good governance principles implementation with this set of instruments, after governing IT in our university during the period 2007-2013. We show that using an IT governance framework in a public entity mutually reinforces the key principles of good governance, especially the transparency and accountability goals for the IT assets.

Conflicts of Interest

The authors declare no conflicts of interest.

Cite this paper

Juiz, C. , Guerrero, C. and Lera, I. (2014) Implementing Good Governance Principles for the Public Sector in Information Technology Governance Frameworks. Open Journal of Accounting, 3, 9-27. doi: 10.4236/ojacct.2014.31003.

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