Article2008

Institutionalization of IT Compliance: A Longitudinal Study

13 citations0/0 files storedJournal of the Association for Information Systems

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Information Technology Governance and Strategy Management and Organizational Studies Information Systems Theories and Implementation

Abstract

Against a backdrop of serious corporate and mutual fund scandals, governmental bodies, institutional and private investors have demanded more effective corporate governance structures procedures and systems. The compliance function is now an integral part of corporate policy and practice. This paper presents the findings from a longitudinal qualitative research study on the introduction of an IT-based investment management system at four client sites. Using institutional theory to analyze our data, we find the process of institutionalization follows a non-linear pathway where regulative, normative and cultural forces within the investment management industry produce conflicting organizational behaviours and outcomes.

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References

1977Institutionalized Organizations: Formal Structure as Myth and Ceremony 2004The iron cage revisited institutional isomorphism and collective rationality in organizational fields 1993The New Institutionalism in Organizational Analysis.1995Institutions and organizations 1987The Adolescence of Institutional Theory 1977The Role of Institutionalization in Cultural Persistence 1983Institutional Sources of Change in the Formal Structure of Organizations: The Diffusion of Civil Service Reform, 1880-1935 1987Institutional Theories Of Organization

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