<div class=MsoNormal style="MARGIN: 0in 0in 0pt"><TT><SPAN style="FONT-SIZE: 10pt; COLOR: black"><A href="mailto:interpretationandmethods@listserv.cddc.vt.edu"><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'"></SPAN></A>Hi Again!<br>
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I admit, I don't know anything about the subject. But based on Judy's last email, I offer this suggestion:</o:p></SPAN></TT></div>
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<div class=MsoNormal style="MARGIN: 0in 0in 0pt"><TT><SPAN style="FONT-SIZE: 10pt; COLOR: black">How Rational is IT Governance? <o:p></o:p></SPAN></TT></div>
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<div class=MsoNormal style="MARGIN: 0in 0in 0pt"><TT><SPAN style="FONT-SIZE: 10pt; COLOR: black">This study seeks to understand the ways in which the ideas and attitudes of accountants and IT practitioners enable or constrain the involvement of accountants in IT governance.<SPAN style="mso-spacerun: yes"> </SPAN><o:p></o:p></SPAN></TT></div>
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<div class=MsoNormal style="MARGIN: 0in 0in 0pt"><TT><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10pt; COLOR: black"><U>Facts.<o:p></o:p></U></SPAN></B></TT></div>
<div class=MsoNormal style="MARGIN: 0in 0in 0pt"><TT><SPAN style="FONT-SIZE: 10pt; COLOR: black">[A]<SPAN style="mso-spacerun: yes"> </SPAN>According to the official image of IT governance the ideas of all those who are, or may be, impacted by its policies and practices are always solicited and seriously considered whenever policy decisions are taken.<SPAN style="mso-spacerun: yes"> </SPAN>Also, policies are constantly monitored for their fairness and effectiveness. Here are the facts showing that this is IT's official position … printed info, interviews with officials, etc.<br>
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[B]<SPAN style="mso-spacerun: yes"> </SPAN>According to research conducted in our 2008-2009 study of accountant opinion, 60% of those interviewed/surveyed are of the opinion that IT governance is conducted with no regard whatsoever for their opinions, and that policies are implemented with a “my way or highway” spirit.<SPAN style="mso-spacerun: yes"> </SPAN>20% agree that sometimes their views are sought, and policies are implemented with some consideration of their impact on the dignity of the accountants.<SPAN style="mso-spacerun: yes"> </SPAN>20% agree that their views are always taken into consideration, and that they love their masters. Many accountants self-restrict their input into IT governance so as to avoid the risk of humiliation in case their input is ridiculed or rejected, etc.</SPAN></TT></div>
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<div class=MsoNormal style="MARGIN: 0in 0in 0pt"><TT><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10pt; COLOR: black"><U>Interpretation.<o:p></o:p></U></SPAN></B></TT></div>
<div class=MsoNormal style="MARGIN: 0in 0in 0pt"><TT><SPAN style="FONT-SIZE: 10pt; COLOR: black">A gap exists between the way IT governors see themselves, and are seen by a majority of accounts under their management.<SPAN style="mso-spacerun: yes"> </SPAN>We interpret the continuation of this gap as being due to the rigidity and lack of open-mindedness of the power elites.<SPAN style="mso-spacerun: yes"> </SPAN>Here are our reasons for this interpretation …<o:p></o:p></SPAN></TT></div>
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<div class=MsoNormal style="MARGIN: 0in 0in 0pt"><TT><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10pt; COLOR: black"><U>Evaluation.<o:p></o:p></U></SPAN></B></TT></div>
<div class=MsoNormal style="MARGIN: 0in 0in 0pt"><TT><SPAN style="FONT-SIZE: 10pt; COLOR: black">IT governors are not fulfilling their full potential for human rationality.<SPAN style="mso-spacerun: yes"> </SPAN>Human rationality contains a large measure of respect for other people.<SPAN style="mso-spacerun: yes"> Yet, </SPAN>IT governors are misfeasant in their management practices, thus manifesting a large deficit of the ordinary care that rational governors in these circumstances would show for accountants.<br>
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<div class=MsoNormal style="MARGIN: 0in 0in 0pt"><TT><SPAN style="FONT-SIZE: 10pt; COLOR: black"><o:p>Contrary to the official image they propagate, their practices actually constrain the resourceful and creative involvement of accountants in IT governance.<SPAN style="mso-spacerun: yes"> <br>
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<div class=MsoNormal style="MARGIN: 0in 0in 0pt"><TT><SPAN style="FONT-SIZE: 10pt; COLOR: black">More rational practices and policies would include </SPAN></TT><TT><SPAN style="FONT-SIZE: 10pt; COLOR: black"><o:p> 1,2,3,...<br>
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End.<o:p></o:p></SPAN></TT></div>
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