Today's business requirements have moved Enterprise Systems ("ES") governance into the focus of attention as they are necessary in supporting business processes in many organizations. Corporate Governance ("CG") and ES constitute two seemingly dissimilar research areas that attract the interest of completely different academics as practitioners. However, at a time when there is an increasing focus on CG practices and the impact of ES on corporate performance, these topics are tightly connected and complimentary. Given the fact that ES can contribute positively in achieving business objectives, it is imperative to discuss the relationship of CG and information technology ("IT"). Moreover, the authors argue that good CG depends on effective management and integrity of information within an organization. This shift is being accelerated and influenced by the passage of the Sarbanes-Oxley Act (SOX) of 2002 in the United States ("U.S.") and the Organization for Economic Co-Operation and Development ("OECD") principles in Europe.
Themistokles Lazarides, Maria Argyropoulou & Dimitrios N. Koufopoulos, Enterprise Systems and Corporate Governance: Parallel and Interconnected Evolution, 26 J. Marshall J. Computer & Info. L. 359 (2009)