How do information strategy and information technology governance influence firm performance?
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Updated: Aug 15, 2025

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Published on: October 25, 2024
Fanlin Wang1, Jianing Lv1, Xiaoyang Zhao2
1School of Accounting, Capital University of Economics and Business, Beijing, China.
Abstract:
Organizations today engage in turbulent competition to seize opportunities and cope with challenges by making strategy planning, increasing information technology (IT) investment, and other means. Based on survey data through questionnaires, this paper constructs models to explore the synergistic effects of information strategy (IS) and IT governance (ITG) on firm performance. The results show that, first, ITG and IS as explanatory variables have a significant influence on firm performance. Second, ITG has a positive effect on the relationship between IS and firm performance. This study extends existing research on IS and ITG by exploring the synergistic effects of IS and ITG on firm performance. The conclusion provides management insight and practical guidance for enterprises by actively implementing IS to improve firm performance to transform from the inherent pattern of traditional governance to the new technology governance.
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