A theoretical framework for IT-enabled and IT-enforced corporate governance compliance utilizing BPMSs

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Authors

Pretorius, Hendrik Willem
Van der Merwe, Alta

Journal Title

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Publisher

Springer

Abstract

Corporate governance has been severely condemned, as a result of company failures around the world. Regulatory and legislative measure have been introduced in response to these failures. However, arguments by sceptics advocate that it is time consuming and costly to comply these legislative measures that cause overregulation. These measures further do not always add value to business initiatives and adherence to these measures cannot be enforced or guaranteed. This paper argues for the use of business process management systems (BPMSs) to improve corporate governance. The “dynamics capabilities theory model of IT-enabled organisational performance” is applied in this study as theoretical underpinning. A theoretical framework is proposed for IT-enabled and IT-enforced corporate governance compliance using a BPMS, after collecting data from seven BPMS user companies and a BPMS vendor company in South Africa.

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Keywords

Fraud, Electronic compliance, Corporate governance, Business process management systems (BPMSs), Automation, Corruption

Sustainable Development Goals

Citation

Pretorius H.W., van der Merwe A. (2020) A Theoretical Framework for IT-Enabled and IT-Enforced Corporate Governance Compliance Utilizing BPMSs. In: Hattingh M., Matthee M., Smuts H., Pappas I., Dwivedi Y., Mäntymäki M. (eds) Responsible Design, Implementation and Use of Information and Communication Technology. I3E 2020. Lecture Notes in Computer Science, vol 12066. Springer, Cham. https://doi.org/10.1007/978-3-030-44999-5_25.