Ricerc@Sapienza

Even if first scientific research regarding the concept of IT governance was developed in the 1960s, only in the late 1990s did this topic obtain systematic attention from scholars. From then on, the concept of IT governance has become an object of greater attention and has been analysed in the broader context of corporate governance mechanisms. The literature provides various definitions and a range of constructs to describe the concept of IT governance in the form of different structures, processes, domains, facets, and elements, analogous to the study of corporate governance in general.

This paper examines the evolution of the attention paid by a sample of EU banks on IT governance. We propose an analysis based on IT public disclosure to contribute to the less-explored strand of literature on IT governance transparency. We explore if the attention paid by banks to this topic has grown after the crises and if the greater importance ascribed to IT governance is due to the Supervisors' pressure or the value-driven decisions.