scholarly journals Risk Management in Enterprise Value Creation in the Example of Agricultural Sector

2013 ◽  
Author(s):  
A. Siepka
Keyword(s):  
Risk Management ◽  
Value Creation ◽  
Agricultural Sector ◽  
Enterprise Value

Adoption and Impact of IT Governance and Management Practices

2016 ◽  
Vol 7 (1) ◽  
pp. 50-72 ◽  
Author(s):  
Steven De Haes ◽  
Tim Huygh ◽  
Anant Joshi ◽  
Wim Van Grembergen
Keyword(s):  
Empirical Evidence ◽  
Value Creation ◽  
Management Practices ◽  
It Governance ◽  
Positive Association ◽  
Research Project ◽  
Governance Framework ◽  
Enterprise Value ◽  
Management Processes ◽  
Governance Processes

This paper empirically investigates how adoption of IT governance and management processes, as identified in the IT governance framework COBIT 5, relates to the level of IT-related goals achievement, which in turn associates to the level of enterprise goals achievement. Simultaneously, this research project provides an international benchmark on how organizations are currently adopting the governance and management processes as identified in COBIT 5. The findings suggest that organizations are best in adopting the “IT factory” related management processes and that implementation scores drop in management and governance processes when more business and board involvement is required. Additionally, there are significant differences in perceived implementation maturity of COBIT 5 processes between SMEs and larger organizations. Also, the data offers empirical evidence that the COBIT 5 processes have a positive association with enterprise value creation.

scholarly journals Tax Risk Assessment and Assurance Reform in Response to the Digitalised Economy

2020 ◽  
Vol 8 (4) ◽  
pp. 96-126
Author(s):  
Helena Strauss ◽  
Tyson Fawcett ◽  
Danie Schutte
Keyword(s):  
Risk Management ◽  
Value Creation ◽  
Developing Economies ◽  
Economic Value ◽  
National Literature ◽  
Digital Platforms ◽  
Tax Fraud ◽  
Two Phases ◽  
Cross National

The digitalisation of the economy has increased tax administrations’ traditional tax risks and introduced new tax non-compliance risks, such as the use of income suppression software and tax fraud associated with the use of alternative payment methods, such as cryptocurrencies. This study focuses on the global reform that took place among tax authorities from a tax risk management and assurance perspective. The study was executed in two phases, including a cross-national literature review to synthesise international reform regarding tax risk management and assurance in response to the digitalisation of the economy. This process was followed by interviews with risk, technology and data experts of 30 global tax authorities in order to evaluate the level of implementation of the global reform measures identified in the first research phase. The research results suggest an imbalance in reform among participants from developed and developing economies. An inability to optimise tax risk and assurance management within the digitalised economy will negatively impact the tax authorities’ ability to maximise tax collection within the digitalised economy. This is especially concerning if the significant role of digital platforms on future global economic value creation is considered.

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