An Academic Exploration into the Core Principles and Building Blocks of COBIT 5

Author(s):  
Steven De Haes ◽  
Wim Van Grembergen

Recently a new version of COBIT, the good-practice framework for enterprise governance of IT, was released. Although is it not always clearly articulated in its documentation, this new COBIT 5 framework incorporates many concepts and theories out of the IT and general management literature. This paper wants to position COBIT as a framework for enterprise governance of IT, and explores how the core principles and building blocks of the framework are derived from insights from theory and literature. This discussion could help or inspire other scholars to derive potential research questions and hypothesis around this practice-oriented framework, as a basis for future research programs.

2020 ◽  
Vol 46 (6) ◽  
pp. 965-1001 ◽  
Author(s):  
Xavier Castañer ◽  
Nuno Oliveira

Collaboration, coordination, and cooperation lie at the core of interorganizational activities. To address the confusion regarding the definitions of these three terms, recent works have proposed redefinitions. Although these proposals address an important concern, we believe that they might be premature because (1) they do not build on a systematic examination of how these terms have been used in the literature and (2) they seem to narrow the focus to a given theory and alliances only, which might unduly restrict the meaning of the terms defined. In this paper, we review the definitions of the three terms as they appear in nine top journals in the general management literature (1948-2017). By studying the definitions, we identify three interactional dimensions that are present to different extents in collaboration, coordination, and cooperation: attitude, behavior, and outcome. Our systematic review confirms the confusion and lack of parsimony in the extant definitions. The overlap in the content of these dimensions across the three terms does not provide a basis for distinctively defining collaboration, coordination, and cooperation. Thus, we further draw on our review to identify two discriminating dimensions that allow us to distinguish these three terms: the temporal stage and the type of goal. Our review contributes to theoretical development by offering a conceptual redefinition of the three terms that renders them distinct and thus facilitates knowledge accumulation and theory development. Moreover, the set of interactional and discriminating dimensions generates a host of managerially relevant research questions about a wide range of interorganizational relationships.


2021 ◽  
pp. 014920632110444
Author(s):  
Mark T. Bolinger ◽  
Matthew A. Josefy ◽  
Regan Stevenson ◽  
Michael A. Hitt

We review extant experimental work in strategic management and argue that experiments constitute an underused methodology that has significant potential. We examine and categorize 179 experiments from 119 published articles over a 20-year period, delineating the contributions of these experiments to the strategic management literature. In doing so, we identify topic areas in which experiments have been effectively deployed as well as several literature streams that have a limited amount of prior experimental research. We discuss specific challenges of using experiments in strategy research, especially given its strong focus on the firm level of analysis. We also emphasize approaches for how experiments can be instrumental in extending management theories and accelerating behavioral microfoundations of strategy research. In light of past contributions and gaps, we discuss specific opportunities and means of designing innovative experiments, propose novel potential research questions, and provide a best practices methodological guide that scholars can use when considering experimental designs. Overall, our work documents experimental research and provides a methodological practicum, thereby offering a platform for future experiment-based research in strategic management.


2012 ◽  
Vol 20 (1) ◽  
pp. 129
Author(s):  
Eleni Nikiforou

The screen of the computer provides good practice for the writing process and functions as an exemplar for it since what is being written is not permanent in contrast to writing with pen on paper. The following research questions were addressed to explore the area and were investigated through the data: 1) Do students revise their writing globally or on the surface? 2) Do students co-operate or collaborate to edit their produced text? This paper will report the results from data taken from tertiary EFL students writing collaboratively and/ or co-operatively in a wiki to complete a task. This paper focuses on the revisions and editing university students did to their text while completing a group task in a wiki for the purposes of an upper-intermediate to advance English language course. The methodology that lies behind the research is grounded theory. The research conducted is qualitative and as such the data is collected from the wiki and the history pages which kept track of the students work in the wiki. An attempt is made to distinguish between superficial and global revisions the students performed. Emphasis is given to the frequency with which the students entered the wiki to edit, and the quality of the revisions to their work. From the data we can also draw conclusions as to whether the students collaborated or co-operated to edit their work. The discussion will round off with implications for future research and offer suggestions about how EFL students from the specific and similar contexts could be encouraged to revise in order to write better.


2019 ◽  
Vol 11 (10) ◽  
pp. 17
Author(s):  
Justice Kyei-Mensah

We review the theoretical and empirical studies concerned with mergers and acquisitions (M&A) to evaluate the knowledge in the area and to recommend new areas for future research. Unlike other reviews, we focus on research in finance, accounting, and management literature. While the area of M&A is well-researched in all three subject areas, to date it is unclear what factors actually drive M&A decisions and the specific impacts of M&A deals on shareholder wealth. The core material in the finance and accounting journals tend to provide a quantitative basis for accessing the success or failure of M&A deals. The management journals tend to explore qualitative aspects of mergers. While financial considerations rely heavily on behavioural considerations for their success, we aim to provide an integrated approach to our review.


2009 ◽  
Vol 2 (3) ◽  
pp. 363-373 ◽  
Author(s):  
Ronald Bledow ◽  
Michael Frese ◽  
Neil Anderson ◽  
Miriam Erez ◽  
James Farr

We have proposed that a dialectic perspective on innovation may serve well as a first step of an integrative framework for research on innovation and for effective practice. We would like to thank all commentators for their stimulating and challenging ideas and SIOP for enabling this dialog. In keeping with the process view inherent to dialectic thinking, we would like to use this reply to refine and extend the core ideas presented in the focal article by means of integrating explanatory concepts, by critically examining the add-on value of a dialectic perspective, and by pointing out future research needs and ideas for management.


Author(s):  
Rogers Matama ◽  
Kezia H. Mkwizu

The purpose of this study was to explore the antecedents of family conflict in Uganda. A qualitative approach was used in this study. A sample size of 139 participants provided data which was subjected to content analysis. Results revealed that the core themes associated with family conflict are finances and priority of resources. Further findings show that differences in tastes and interests, selfishness and lack of communication played a key role as causes of family conflicts. The implication of this study is that finances and priority of resources are antecedents of family conflict in the context of Uganda. Therefore, the antecedents of family conflict that emerged from this study can be understood, defined and analyzed through the lens of social identity theory. Future research may include conducting quantitative studies with a particular demographic using the themes that have emerged from this study.


2019 ◽  
Vol 16 (12) ◽  
pp. 1348-1353
Author(s):  
Huanhuan Qu ◽  
Baixue Li ◽  
Jingyi Yang ◽  
Huaiwen Liang ◽  
Meixia Li ◽  
...  

Background: Disaccharide core 1 (Galβ1-3GalNAc) is a common O-glycan structure in nature. Biochemical studies have confirmed that the formation of the core 1 structure is an important initial step in O-glycan biosynthesis and it is of great importance for human body. Objective: Our study will provide meaningful and useful sights for O-glycan synthesis and their bioassay. And all the synthetic glycosides would be used as intermediate building blocks in the scheme developed for oligosaccharide construction. Methods: In this article, we firstly used chemical procedures to prepare core 1 and its derivative, and a novel disaccharide was efficiently synthesized. The structures of the synthesized compounds were elucidated and confirmed by 1H NMR, 13C NMR and MS. Then we employed three human gut symbionts belonging to Bacteroidetes, a predominantphyla in the distal gut, as models to study the bioactivity of core 1 and its derivative on human gut microbiota. Results: According to our results, both core 1 and derivative could support the growth of B. fragilis, especially the core 1 derivative, while failed to support the growth of B. thetaiotaomicron and B. ovatus. Conclusion: This suggested that the B. fragilis might have the specificity glycohydrolase to cut the glycosidic bond for acquiring monosaccharide.


2017 ◽  
Vol 37 (4) ◽  
pp. 117-141 ◽  
Author(s):  
Krista Fiolleau ◽  
Theresa Libby ◽  
Linda Thorne

SUMMARY As the scope of the audit continues to broaden (Cohen, Krishnamoorthy, and Wright 2017), research questions in management control and internal control are beginning to overlap. Even so, there is little overlap between these fields in terms of published research to date. The purpose of this paper is to take a step in bridging the gap between the management control and the internal control literatures. We survey relevant findings from the extant management control literature published between 2003 and 2016 on dysfunctional behavior and the ways in which it might be mitigated. We then use the fraud triangle as an organizing framework to consider how the management control literature might help to address audit risk factors identified in SAS 99/AU SEC 316 (AICPA 2002). The outcome of our analysis is meant to identify and classify the extant management control literature of relevance to research on internal control in a manner that researchers new to the management control literature will find accessible. We conclude with a set of future research opportunities that can help to broaden the scope of current research in internal control.


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