Cousins Separated by a Common Language: perceptions of Information Technology Risk

• Autores: James L. Worrell, Ashley A. Bush, Paul M. Di Gangi
• Localización: The International Journal of Digital Accounting Research, ISSN 1577-8517, Vol. 14, Nº. 20, 2014, págs. 1-34
• Idioma: inglés
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• Resumen

  • The authors employ a seeded, ranking type Delphi to answer the following research question: how do each of the major stakeholder groups within organizations (representing both strategic and operational levels) conceptualize the risks associated with IT in operations? Using three expert panels drawn from Big 4 IT audit groups and Fortune 1000 business/IT managers, we identify the IT risks most salient to these groups, explore areas of convergence/divergence among them, and offer theoretical and practical implications from this research.