Research On Information And Technology Investment,IT Governance And Corporate Performance

Information Technology has gradually become the key for enterprises to maintain competitive advantages and obtain excess profits.At the beginning of the development of Information Technology,there are many voices questioning the value of Information Technology investment.In fact,there are also many cases of enterprises failing to Information Technology construction although they make large amount of investment.Later,the value of Information Technology was widely recognized,but the performance of enterprises in Information Technology investment was greatly different.Scholars explored different industries and different influencing factors.Firstly,this paper systematically reviews the research status of IT governance in China.IT governance,as a part of Corporate Governance,guarantees the consistency of IT goals and organizational goals from the strategic.By sorting out and analyzing the main domestic IT governance literature from 2000 to 2018,the paper gives a macro description from three aspects:time,research methods and research means.Further,the research content is divided into three fields: IT governance theory,IT governance application research,IT governance and enterprise value.On this basis,looking forward to the development prospect of IT governance research.On the basis of a preliminary understanding of the domestic research status,found that the domestic research has certain development spaces,in order to further clarify the mechanism of the IT value implementation,this paper based on the resource theory and enterprise competence theory,considering the high-order ability theory and IT governance theory,contributing a model to explaining how IT investment becomes value.When proved that IT investment,IT resource,IT ability,IT governance and corporate performance has related relationship,for that data research is not enough,and lack the study of textile and garment industry.In order to compensate for this defect,choosing 38 textile and garment industries as the research object,selecting data from 2015-2018,research therelationship between Information Technology investment and organizational profitability.