Central information technology transparency: A managerial perspective of a multi-faceted construct
通过两项研究，揭示了中央信息技术透明度（CITT）在九个特征上的重要性，并发现不同职能部门对其重视程度和影响不同，为组织透明度框架提供了理论和实践基础。
A call for an organization transparency framework from practitioners and academics serves as the research foundation for this study. Given scant findings in academic literature, a rigorous research method in Study 1 reveals a reciprocal phenomenon: business practice promotes academic learning and vice versa. In Study 2, through interviews with managers from different functional areas, we found that central IT transparency (CITT) is important across nine transparency characteristics (i.e., accuracy, comparability, relevance, timeliness, accessibility, clarity, completeness, reliability, and responsiveness). However, not all nine characteristics were equally important to each of the five functional departments investigated, nor did they have the same level of influence. Common factors across practitioner principles and guidelines in professional business organizations provide a theoretical rationale for a study of organization transparency. Specifically, these patterns can lead to more accurate descriptions of future phenomena in organization transparency. Moreover, in practice, the developed CITT framework may provide a means to mitigate the recurring need to introduce laws and regulations governing business transparency. In addition, defined in the framework, IT may enable direct information processes to support stakeholder decision-making. It also offers a lens for future academic research on its impact.