Ika Amalia
25214123
Etika Profesi Akuntansi
IMPLEMENTING
GOOD GOVERNANCE PRINCIPLES FOR THE PUBLIC SECTOR IN INFORMATION TECHNOLOGY
GOVERNANCE FRAMEWORKS
Carlos Juiz, Carlos Guerrero, Isaac
Lera Department of Informatics, University of the Balearic Islands, Palma,
Spain Email: cjuiz@uib.es
Received September 19, 2013;
revised October 31, 2013; accepted November 11, 2013
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.
METHODOLOGY
The survey uses data on the public sector
CONCLUSIONS
Acting
in public interest in all of times is not a nice sentence for political and
social recognition of the governors. It must be a continuous activity of those
who govern and manage public assets in a transparent and accountable way to all
stakeholders. This public accountability must be present in all the activities
in the public sector. Fortunately, there are some initiatives as the key
principles of good governance in the public sector to clarify this openness and
strong commitment to ethical values should be implemented in all the public
entities’ assets. This implementation should be studied particularly in the
Information Technologies (IT) assets. The IT governance frameworks, in their
behavioral development, may contribute to the same goals for governing public
IT assets as the general good governance initiatives. This research points out
how to implement the key principles of good governance in IT frameworks. On one
hand, the dFogIT framework was designed to be embedded within the normal
management and governance functions of any institution, including public and
private owned enterprises, but encouraging more transparent governance at
public institutions through the implementation of virtual cycles by governance
instruments implementation. By this light-design approach within institutional
processes, structures and communication, value can be added for IT asset with
relatively little additional organizational overhead. However, our IT framework
was never thought only to increase the procedural effectiveness in governing,
but also to produce the right behavior in spending the public funds in IT
assets. On the other hand, the consultation draft of the framework of key
principles of good governance in the public sector, from IFAC and CIPFA, sets
out principles for each topic and creates a contextual background for
implementing good governance in public sector entities.
