Senior Executives’ IT Management Responsibilities: Serious IT-Related Deficiencies and CEO/CFO Turnover1
研究发现在SOX法案后的财务报告背景下，严重IT相关缺陷会导致CEO和CFO离职，其中CEO对全局IT管理负责，CFO对需求侧IT管理负责。
While the information systems scholarly and practice literatures both stress the importance of senior executive engagement with IT management, the recommendations for doing so remain, at best, limited and general. Examining the influence of serious IT-related deficiencies on CEO/CFO turnover within the post-SOX financial reporting context, specific CEO/CFO IT management responsibilities are identified: CEOs are shown to be held accountable for global IT management responsibilities, and CFOs are shown to be held accountable for demand-side IT management responsibilities. Implications for information systems research, management research, and information systems practice are provided.