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https://prod.org.br/doi/10.1590/S0103-65132012005000003
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Um estudo empírico do impacto da governança de TI no desempenho organizacional

An empirical study of the impact of IT governance on financial performance

Lunardi, Guilherme Lerch; Becker, João Luiz; Maçada, Antonio Carlos G.

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Resumo

Recentemente, tem sido foco de interesse entre os executivos o tema governança de TI, de modo a justificar os investimentos realizados em Tecnologia da Informação (TI). Algumas pesquisas têm levantado indícios de que empresas que possuem bons modelos de governança de TI apresentam resultados superiores aos de seus concorrentes. Entretanto, as pesquisas científicas realizadas até agora não permitiram concluir se um desempenho superior da governança de TI se reflete no resultado financeiro. Dessa forma, buscou-se verificar se as empresas que adotaram mecanismos de Governança de TI melhoraram seu desempenho financeiro, comparando indicadores de performance pré e pós-adoção. O estudo permitiu concluir que as empresas que adotaram tais mecanismos melhoraram significativamente seu desempenho quando comparadas ao grupo de empresas que não possuía tais mecanismos, especialmente em relação às medidas de rentabilidade. Identificou-se, ainda, que a diferença entre o desempenho das empresas com governança de TI e as demais foi mais intensa no ano seguinte à adoção do que no ano em que os mecanismos foram adotados.

Palavras-chave

Desempenho financeiro. Governança de TI. Impacto de TI.

Abstract

Recently, there has been a great deal of interest from the part of many organizations in the concept of IT governance in order to justify Information Technology (IT) investments. Some studies have shown that companies which have good IT governance models generate higher returns of their IT investments than their competitors. However, there is a lack of scientific research confirming that effective IT governance leads to better financial performance. In this paper, we attempt to determine whether companies that have adopted IT governance mechanisms have improved their financial performance, by measuring pre and post adoption performance indicators. We observed that companies that have adopted IT governance practices have significantly improved their performance when compared to those which have not, particularly in relation to profitability. Furthermore, we found that the differences in performance between companies which have adopted IT governance mechanisms and those which have not are more pronounced in the year following the adoption than in the year in which they were adopted.

Keywords

Financial performance. IT governance. IT impact.

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