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Abstract
The purpose of this study is to identify the IT governance mechanisms that are used at different levels of IT dependence (defensive or offensive IT modes) and to compare the degree of their use between these IT modes. The results of a survey suggest that the degree of use of IT governance mechanisms varies by IT mode, and it is greater when a firm is in offensive versus defensive IT mode.
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Notes on contributors
Sylvie Héroux
Sylvie Héroux, PhD, M.Sc., CPA, CA, is an auditing and ethics professor at ESG-UQAM. Her research interests lie in information technology governance, as well as control, management and analysis of web site content, and corporate voluntary disclosure of financial and non-financial information. Her research has been published in Journal of Information Systems, Journal of Management and Governance, Advances in Management Accounting, Gestion—Revue internationale de gestion, Accountancy & Bedrijfskunde, and CAmagazine, and has been presented at the Canadian, American, and European accounting association conferences. She has worked in accounting firms as an auditor, researcher, and quality controller.
Anne Fortin
Anne Fortin (PhD in Accounting from University of Illinois at Urbana-Champaign) is an accounting professor at ESG-UQAM. Her research focuses on stakeholders’ role in standard setting; accounting information and user decision-making; IT governance; and accounting students’ competency development. She has published in Accounting, Organizations and Society, Contemporary Accounting Research, Qualitative Research in Accounting and Management, Accounting and Business Research, Advances in Accounting Behavioral Research, International Journal of Managerial Finance, Journal of Family Business Strategy, Journal of Information Systems, Journal of Management and Governance, Advances in International Accounting, Accounting Education: An International Journal, and Accounting Perspectives.