International Journal of

ADVANCED AND APPLIED SCIENCES

EISSN: 2313-3724, Print ISSN: 2313-626X

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 Volume 11, Issue 3 (March 2024), Pages: 127-136

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 Original Research Paper

The impact of information technology governance according to the COBIT on performance

 Author(s): 

 Abdelwhab Musa Elgali Mohamed 1, Nasareldeen Hamed Ahmed Alnor 2, Omer Alsir Alhassan Mohammed 3, Ebrahim Mohammed Al-Matari 2, 4, *, Adeeb Alhebri 5, Afaf Ahmed 6

 Affiliation(s):

 1Finance and Investment Department, College of Business, Jouf University, Sakaka, Saudi Arabia
 2Accounting Department, College of Business, Jouf University, Sakaka, Saudi Arabia
 3Accounting Department, Faculty of Economics and Administrative Sciences, Islamic University of Minnesota, Virginia, USA
 4Faculty of Commerce and Economics, Amran University, Amran, Yemen
 5Accounting Program, Applied College, King Khalid University, Muhyle Assir, Saudi Arabia
 6Business Administration Program, Applied College, King Khalid University, Sarat Obeida, Saudi Arabia

 Full text

  Full Text - PDF

 * Corresponding Author. 

  Corresponding author's ORCID profile: https://orcid.org/0000-0001-9247-2766

 Digital Object Identifier (DOI)

 https://doi.org/10.21833/ijaas.2024.03.014

 Abstract

This study aims to explore the relationship between the performance of banks and the governance of information technology as outlined by control objectives for information and related technologies (COBIT) standards. A survey questionnaire method was used to collect data, guided by a specific model to address the research objectives. Participants included employees from the Central Bank of Sudan and various commercial banks. Out of 280 distributed surveys, 240 were successfully returned and analyzed using the SPSS software to assess both measurement and structural models. The analysis revealed a positive and significant link between bank performance and several aspects: acquisition and implementation, support and delivery, monitoring and evaluation, and planning and organizing. This research contributes to the existing literature by specifically examining the performance of banks and information technology governance in the Middle Eastern context through COBIT, marking it as a distinctive empirical study in this field.

 © 2024 The Authors. Published by IASE.

 This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/).

 Keywords

 Bank performance, Information technology governance, COBIT framework, Survey questionnaire method, SPSS analysis

 Article history

 Received 18 October 2023, Received in revised form 22 February 2024, Accepted 25 February 2024

 Acknowledgment 

The authors extend their appreciation to the Deanship of Scientific Research at King Khalid University for funding this work through a large group project under grant number (RGP.2/189/44).

 Compliance with ethical standards

 Conflict of interest: The author(s) declared no potential conflicts of interest with respect to the research, authorship, and/or publication of this article.

 Citation:

 Mohamed AME, Alnor NHA, Mohammed OAA, Al-Matari EM, Alhebri A, and Ahmed A (2024). The impact of information technology governance according to the COBIT on performance. International Journal of Advanced and Applied Sciences, 11(3): 127-136

 Permanent Link to this page

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 Tables

 Table 1 Table 2 Table 3 Table 4 Table 5

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