[EN] EHealth plays an essential role in supporting healthcare in today's digital society; it is perceived as crucial for high quality and cost-effective healthcare. However, getting the expected benefits from eHealth has been difficult to demonstrate. There has been a raising interest in adopting eHealth Governance frameworks to obtain re-assurance that investments return the expected results in health care. How IT Governance is implemented within healthcare, the actual impact on strategic alignment and its influence to the information society progress, remains poorly understood. For this purpose we have explored the application of these frameworks within the National Health Service in Scotland and their impact on the following three aspects: eHealth Governance maturity, strategic alignment with healthcare and local progress of digital societies. This research is a longitudinal study (2008-2013), involving an exploratory and explanatory multi-case analysis of three representative organisations across Scotland. A combination of empiric methods has been used: semi-structured interviews with implementers, surveys (Strategic Alignment Model), cross-sectoral/national benchmarking based on a literature review and a qualitative analysis of established eHealth progress indicators. Ninety-two participants have been involved across three case studies. The outcomes of this study have been published over a period of 5 years representing a composite thesis based on relevant publications. Results sustain that EHealth Governance is in its infancy across sectors and countries. 80% of the organisations worldwide are in a transition point between a "committed" and an "established" process. Our results support that the more mature eHealth Governance is, the better the strategic alignment between eHealth and health care organisations (HCOs), hence the better progress of eHealth and the Digital Society. The Strategic alignment is slowly maturing across organisations (15% since 2008), indicating a faster development than the overall Digital Society (Scotland) progress indicators. The National eHealth Strategy shows signs of steady progress and very positive eHealth uptake in society with an overall growth of 12% since 2008, despite the deep economical recession within the period of this research. The conclusions of this study as a longitudinal analysis are limited and more research over the forthcoming years is required. For this purpose, a simplified and adapted method to monitor these trends in future HCOs research has also been provided. / [ES] La eSalud juega un papel esencial en el desarrollo de la asistencia médica en sociedades digitales; se percibe como un elemento crucial en la provisión de servicios médico-sanitarios alta calidad y costo-efectivos. A pesar de ello, hasta ahora ha sido difícil demostrar la materialización de los beneficios esperados de la eSalud, pero hay un interés creciente en la adopción de marcos de referencia basados en buenas prácticas, y estándares profesionales internacionales para la gestión y dirección de la eSalud, con el propósito de asegurar que las inversiones revierten los resultados esperados en el cuidado y servicios de la salud. Hasta ahora se sabe muy poco sobre el fenómeno de cómo la eSalud es integrada en el cuidado y servicios de la salud, y del impacto que esta tiene en la alineación estratégica de la eSalud. Igualmente, sabemos muy poco de la influencia real que estas prácticas tienen en el progreso de sociedades digitales. Este estudio se centra en explorar la aplicación de buenas practicas y estándares internacionales como marco de referencia en el gobierno de la eSalud en el servicio de salud Escocés; también contrastamos y comparamos el fenómeno con otros países y sectores. Esta investigación es un estudio longitudinal (2008-2013) que incorpora un análisis exploratorio y explicativo de casos. Se obtuvieron un total de noventa y dos participantes a lo largo de los tres casos estudiados, con representación de los principales grupos de interés (médicos y no médicos). Los resultados se han divulgado a lo largo del periodo de investigación en un compendio de publicaciones relevantes que conforman la tesis. Los principales hallazgos muestran que el gobierno de la eSalud está en su infancia en los sectores y países analizados: el 80% de las organizaciones a nivel mundial presentan este proceso en un punto de transición entre "comprometido" y "establecido" (Modelo SAM). Los resultados corroboran que cuanto más maduro es el gobierno de la eSalud, mayor alineación estratégica entre la eSalud y la organización, y mayor progreso de la variable eSalud en los indicadores de la sociedad de la información. La alineación estratégica esta madurando lentamente (15% desde 2008), sin embargo este crecimiento es mas rápido que el progreso observado en los indicadores de la sociedad digital (Escocia). La estrategia nacional Escocesa muestra signos de progreso sostenido y de integración (por uso o adopción) de las iniciativas de eSalud en la sociedad (crecimiento del 12% desde 2008), a pesar de la profunda depresión económica durante el periodo de investigación. Las conclusiones de esta investigación, como estudio longitudinal, son limitadas y requieren la captura de más datos y observaciones durante los próximos anos. Con el fin de facilitar este proceso, se ha propuesto un método simplificado y adaptado al sector salud, que permite capturar observaciones, comparar y monitorizar estas tendencias en futuras investigaciones en el sector salud. / [CA] La eSalut juga un paper essencial en el suport a l'assistència sanitària a la societat digital de hui en dia; es percep com crucial per a l'alta qualitat i efectivitat del servicis de salut. No obstant això, ha estat difícil de demostrar la obtenció dels beneficis esperats de la eSalut. Hi ha hagut un interès en augmentar l'adopció de marcs de governança de la eSalut per obtenir re-assegurament que les inversions retornen els resultats esperats en els servicis sanitaris. Com s'implementa la governança de les TIC dins de l'assistència sanitària, l'impacte real en l'alineació estratègica i la seua influència en el progrés de la societat de la informació, continua sent poc conegut. Aquest estudi explora l'aplicació d'aquests estàndards i marcs de referència dins dels Serveis Nacionals de Salut d'Escòcia i el seu impacte en els tres aspectes següents: la maduresa de la governança de la eSalut", l'alineació estratègica amb l'assistència sanitària i, finalment, el progrés local de les societats digitals. Aquesta investigació és un estudi longitudinal (2008-2013), que implica una anàlisi multi cas exploratori i explicatiu de tres organitzacions representatives del servici nacional de salut de Escòcia. S'ha utilitzat una combinació de mètodes empírics: entrevistes semi estructurades, enquestes (Model SAM) comparatives de mercat intersectorial i internacional basat en una revisió bibliogràfica i, finalment, una anàlisi qualitativa dels indicadors de progrés eSalut. Noranta dos participants han informat a través de tres estudis de casos. Els resultats s'han divulgat al llarg del període d'investigació en un compendi de publicacions rellevants que conformen la tesi. Els resultats assenyalen que la governança de la eSalut està en la seua infància en tots els sectors i països. 80% de les organitzacions de tot el món es troben en un punt de transició entre un procés "compromès" i "establint". Els nostres resultats apunten que quan més madur es la governança de la eSalut, millor serà l'alineació estratègica entre la eSalut i les organitzacions d'atenció sanitària (HCOs), per tant el millor progrés de la sanitat electrònica a la Societat Digital. L'alineació estratègica està madurant lentament en les organitzacions (15% des de 2008); aquest desenvolupament és més ràpid que el progrés de la societat digital (Escòcia). L'estratègia Nacional de eSalut mostra signes de progrés constant i l'absorció de la eSalut en la societat es prou positiva, amb un creixement global del 12% des de l'any 2008, tot i la profunda recessió econòmica durant el període de temps d'aquesta investigació. Les conclusions d'aquest estudi com una anàlisi longitudinal són limitades i es requereix més investigació en els propers anys. / Beratarbide Sobrado, ME. (2016). Longitudinal analysis of eHealth Governance within healthcare organizations as a critical factor in the adaptation to the Information Society in Scotland [Tesis doctoral]. Universitat Politècnica de València. https://doi.org/10.4995/Thesis/10251/63456

<p><strong>Abstract</strong></p><p><strong>Date              </strong>2009-06-07<strong></strong></p><p><strong>Level             </strong>Master thesis in Information Technology and Business Administration, 15 hp, EIK024<strong></strong></p><p><strong>Authors        </strong>Anna Karlsson, akn05009@student.mdh.se                      Lena-Maria Lindström, llm05002@student.mdh.se</p><p><strong>Tutor            </strong>Peter Ekman<strong></strong></p><p><strong>Title              </strong>IT Governance with an IT investment focus</p><p><strong>Keywords     </strong>IT Governance, IT investments, IT decisions<strong> </strong></p><p><strong>Problem       </strong>To control and manage IT and IT functions in the organization has been a big challenge for many businesses for a long time. In order to make the management of IT more efficient IT Governance is needed. If the organization is going to be successful IT Governance is necessary and this type of governance enables a more effective use of IT that supports the business and its operations. The problem questions for this thesis are: <em>How is the company’s IT Governance built up? How are decisions regarding the company’s IT investments taken? How is the connection between the company’s IT investments and the company’s IT Governance?</em></p><p><strong>Purpose        </strong>The purpose of this thesis is to describe and analyze how a company’s IT Governance is built up and how the company uses IT Governance to reach the desired results from the IT investments.</p><p><strong>Method        </strong>The thesis is a qualitative study. The thesis group has made three interviews; one at Swecon Anläggningsmaskiner AB, one at Volvo Construction Equipment AB and one at Telge nät AB. The respondents are all IT managers. The interviews were semi structured as the authors of the thesis wanted it to be more of an interview / discussion.</p><p><strong>framework</strong></p><p><strong>Theoretical   </strong>The theoretical framework of the thesis begins with a presentation of decision making in the organizations followed by a background to IT investments. Finally a presentation of IT Governance which is divided into four parts follows: who takes the IT decisions, which decisions are made, how are these decisions made and monitored and the fourth part that focuses on the company management’s involvement in IT Governance. The part is finished with a summarizing analytic model made by the authors of the thesis.         </p><p><strong>Conclusion</strong>   We have concluded that the three companies all have some sort of IT Governance, but how the IT Governances are built up varies. We also have concluded that the companies' ambition by using IT Governance is to reach the desired results from their IT investments.  By using IT Governance the companies are forced to pay attention to certain aspects eg., that the investments really are aligned with the companies businesses and that certain metrics are estimated for investments in the IT investment approval process.</p>

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Abstract Date              2009-06-07 Level             Master thesis in Information Technology and Business Administration, 15 hp, EIK024 Authors        Anna Karlsson, akn05009@student.mdh.se                      Lena-Maria Lindström, llm05002@student.mdh.se Tutor            Peter Ekman Title              IT Governance with an IT investment focus Keywords     IT Governance, IT investments, IT decisions Problem       To control and manage IT and IT functions in the organization has been a big challenge for many businesses for a long time. In order to make the management of IT more efficient IT Governance is needed. If the organization is going to be successful IT Governance is necessary and this type of governance enables a more effective use of IT that supports the business and its operations. The problem questions for this thesis are: How is the company’s IT Governance built up? How are decisions regarding the company’s IT investments taken? How is the connection between the company’s IT investments and the company’s IT Governance? Purpose        The purpose of this thesis is to describe and analyze how a company’s IT Governance is built up and how the company uses IT Governance to reach the desired results from the IT investments. Method        The thesis is a qualitative study. The thesis group has made three interviews; one at Swecon Anläggningsmaskiner AB, one at Volvo Construction Equipment AB and one at Telge nät AB. The respondents are all IT managers. The interviews were semi structured as the authors of the thesis wanted it to be more of an interview / discussion. framework Theoretical   The theoretical framework of the thesis begins with a presentation of decision making in the organizations followed by a background to IT investments. Finally a presentation of IT Governance which is divided into four parts follows: who takes the IT decisions, which decisions are made, how are these decisions made and monitored and the fourth part that focuses on the company management’s involvement in IT Governance. The part is finished with a summarizing analytic model made by the authors of the thesis.          Conclusion   We have concluded that the three companies all have some sort of IT Governance, but how the IT Governances are built up varies. We also have concluded that the companies' ambition by using IT Governance is to reach the desired results from their IT investments.  By using IT Governance the companies are forced to pay attention to certain aspects eg., that the investments really are aligned with the companies businesses and that certain metrics are estimated for investments in the IT investment approval process.

The main objective of this diploma thesis is to identify the problems (restrictions, impasses) which are connected with the practical implementation described in the ITIL publication - the processes of ITSM. For achieving these objectives it was necessary to study extensive library of methodologies and standards that are being used in the area of IT service management (i.e. ITIL, CobiT, and ISO 20000). The conclusion is based on the results of consultations with the practicing specialists. The form of these consultations was a questionnaire elaborated in advance. The whole thesis can be separated into two logical units: the theoretical one and the practical one. The structure of theoretical part and the content of individual chapters are designed so that the reader can progressively acquire knowledge about the position of ITSM/ITIL in the area of methodologies and legislative standards intended for operating organization as a whole. In the other part of this thesis the relationship between, actually the most prestigious, two approaches to IT service management: ITSM and IT Governance is described. The chapter presenting other similar methodologies for IT service management follows in logical sequences. The introduction of practical part is dedicated to the basic characteristics of various ways of ITSM implementation (from the position of system integrator, in the form of internal project and in the public sector). The conclusion is divided into three units of the same titles as the main headstones of ITSM, these headstones are: the people, the tools and the processes. For every single unit I have elaborated the summary of the restrictions and the impasses that can appear during practical implementation of ITSM. The main contribution of this diploma thesis is just the last-mentioned, the compilation of summary of impasses related do the practical implementation of IT Service Management.

Thesis (MAcc)--University of Stellenbosch, 2009. / ENGLISH ABSTRACT: Due to the integration of IT into all aspects of modern-day businesses, it is vital that the risks associated with IT are governed as an integral element of enterprise-wide corporate governance. The Third King Report on Corporate Governance (King III) was issued by the South African Chapter of the Institute of Directors in September 2009 and becomes operational on 1 March 2010. This marks the first time that the King Report has specifically addressed IT governance. King III will apply to all corporate entities. Such entities could benefit from applying an IT governance framework to ensure that they adequately address all aspects of IT governance, as required by King III. One of the comprehensive frameworks available is COBIT (Control Objectives for Information and Related Technology) issued by ISACA (previously known as the Information Systems Audit and Control Association). King III mentions the fact that COBIT could be used to assess and implement IT governance within an entity. The aim of this research is to determine whether the use of COBIT ensures compliance with King III’s requirements relating to IT governance. It was found that the main requirements in King III relating to IT governance and the processes of COBIT are well aligned, and, as a result, COBIT could be used effectively to ensure compliance with King III in relation to IT governance. However, an entity would still have to pay attention to certain King III-specific requirements. Furthermore, it was found that the application of the principles in COBIT could further strengthen the IT governance of an entity, as COBIT also addresses the more detailed activities, such as the implementation and operation of the IT system, which is not specifically addressed by King III.

The alignment of information systems (IS) strategies with business strategies has been a managerial priority in modern organisations. Information Technology (IT) governance is an alternative perspective that has recently been used as a management solution that can drive to desired levels of IS/business alignment. From a pragmatic perspective, both IS/business alignment and IT governance appear to be managerial solutions that corporations desire to implement in order to get the most of the business and IT relationship. Empirical research has addressed the idea that effective designs of IT governance enable IS/business alignment, however, the extent of such impact and related interactions are still unclear. This research is focused on those claims to contribute with pragmatic solutions towards IS/business alignment and IT governance by means of collective management practices. This research explored challenges, assumptions and conceptualisations around IS/business alignment and focused on the assessment process of IS-business alignment to identify management practices for both IS/business alignment and IT governance. First, a quantitative analysis from data collected of an international survey was performed. This survey was conducted to identify extreme outcomes of relevant management practices in the IS/business alignment dynamics and links with IT governance. Second, a qualitative analysis from data collected of two leading large companies, one in the manufacturing and other in the financial sector, was performed by using a three-level (strategic, tactical and operational) assessment method. This case research aimed to identify how common relevant management practices interact across strategic, tactical and operational organisational levels. Results of both analyses were integrated to elaborate the constructors of the framework derived from this research, namely ALIS-G. The results from this research can be summarised as follows: First, ALIS-G exhibits four core management practices (IT investment management, budgetary control, strategic and tactical program management, strategic and tactical understanding of IT-business) and four supportive (IT-business planning, IT projects prioritisation, sponsorship & championship and change readiness) to show collective and compelling influence over the IS-business alignment dynamics and the effectiveness of IT governance arrangements. Second, a well-established IT investment management process holds the most substantial positive impact in the IS-business alignment dynamics and design of IT governance arrangements. Finally, results highlights the fact, perhaps obvious, that the arrangement of IT governance and the dynamics of IS/business alignment are very much conditioned by the resilient assignment, allocation and administration of budgets

The current research is concerned with exploring the quality of information technology (IT) control over financial reporting systems as reported under Section 404 of the Sarbanes-Oxley Act of 2002. More specifically, this dissertation examines the association between organizational governance mechanisms and the occurrence and subsequent disclosure of IT control weaknesses. Despite the adverse impact of IT control weaknesses on internal control quality and financial reporting reliability, research on IT controls in general and IT control weaknesses in particular remains largely anecdotal with limited reliance on theory. The current work proposes and tests an integrated theoretical model of the antecedents of IT control weaknesses. The proposed model draws upon agency theory to provide a theoretical perspective of the occurrence of IT control weaknesses and upon corporate governance literature to solicit potential factors that influence the achievement of effective IT control over financial reporting. Drawing upon agency theory, this research views the existence of IT control weaknesses as a manifestation of an agency problem caused by information asymmetry and lack of alignment between the overall organization represented by its board of directors as a principal and its information systems (IS) organization represented by the top IS team as an agent. Drawing on corporate governance literature, this dissertation proposes two categories of governance and contracting mechanisms that the board of directors can employ to reduce information asymmetry and align the interests of the top IS team with those of the firm thereby reducing the agency problem. These categories are: IT governance mechanisms and IT executive incentive alignment mechanisms. The IT governance mechanisms involve two elements: first, the IT background element which includes (a) the IT background of the board of directors as reflected by two of its main committees, namely the corporate governance committee and the audit committee and (b) the IT background of the top management team; second, the IT executive element as reflected in terms of the structural and the expert power of the Chief Information Officer (CIO). The IT executive incentive alignment mechanisms include two elements: (a) the CIO’s absolute compensation level and (b) the pay disparity between the CIO and other members of the top management team. A research model integrating these elements is developed and tested with empirical data. For testing the proposed model, this dissertation uses a sample of firms with IT control weaknesses and a control group of similar firms with no IT control weaknesses for the years 2005-2009. Empirical results provide support for five of the seven hypotheses put forth in this research. Regarding the IT governance mechanisms, study findings indicate that a lower likelihood of disclosing IT-related control weaknesses is associated with having audit committee and corporate governance committee members with IT expertise. Furthermore, the study findings provide support for the contention that the goal congruence is contingent on the CIO’s power. To this end, the study finds that a lower likelihood of disclosing IT-related control weaknesses is associated with having CIOs with higher levels of structural and expert power. As for the incentive alignment mechanisms, empirical results provide support for the assertion that goal congruence is contingent on perceived pay equality between the CIO and other members of the top management team. The results indicate that the lower the pay disparity between IT executives and business executives in the top management team, the lower the likelihood of disclosing IT control weaknesses. The present study contributes to the current body of knowledge of literature in several ways. It is the first study to propose and test an integrated model of the antecedents of IT control weaknesses. The proposed model adds to the current literature by introducing agency theory as a theoretical basis of the antecedents of IT control weaknesses. Furthermore, this study adds to the current literature by introducing and providing empirical evidence linking the IT background of the corporate governance committee, the structural power and expert power of the CIO, and the CIO relative pay to the disclosure of IT control weaknesses over financial reporting. Lastly, this research contributes to practice by offering a much needed understanding for managers, directors, auditors, and regulators in their effort to improve the quality of IT control and the reliability of financial reporting.

The thesis deals with information technologies on different levels of management. The first chapter analyzes a strategy level and a function of strategic documents in the IT management analyzed. The second half of the theoretical part deals with IT governance, its connection to the strategic management, and its chosen tools - decision-rights structure, service-level agreements, and accounting (focused on chargeback). The practical part of the thesis deals with IT management at the University of Economics in Prague. It analyzes and evaluates strategic documents from the IT management point of view. The second half of the practical part evaluates possibility of implementing the chosen tools of IT governance in the university's IT management.

The maintenance management model (Pm3) is a management model whose goal is to contribute to the collaboration between the business and IT. An implementation of pm3 involves applying the model, it must be implemented with the business existing governance and work methods. The purpose of the study is to investigate to be able to describe and evaluate the use of pm3 as a management model in a state agency. The study is carried out at the Swedish Transport Administration and their implementation of pm3. The aim of the study is to answer the research question which is “how pm3 can be implemented and applied to be more effective?”. The strategy that has been applied is a case study. The data collection methods are interviews and document studies where qualitative data has been generated. The results of the study show a number of different positive effects that implementation of pm3 can have on a business such as better collaboration, cost effectiveness and clearer overall picture. Some challenges and problems are also identified and a lot of them can be linked to the lack of implementation of the model at the Swedish Transport Administration. To maximize the implementation of pm3, this study has come to the conclusion that it is important with internal education in the management model. This to increase the chance of a successful implementation. Taking external help from the pm3 license is also a way to improve the implementation, as it offers external help and support from external experts. After implementation, it is also important to have an active management of the model, so that the business receives support to work properly over time. Recommendations for future studies is how to follow up on your implementation and establish your governance with pm3 over time.