| Article ID | Journal | Published Year | Pages | File Type |
|---|---|---|---|---|
| 1005320 | International Journal of Accounting Information Systems | 2016 | 21 Pages |
•Shows usefulness of informal control mechanisms in complex outsourced ISD projects.•Links patterns of communication tool use to control domains in the COBIT framework.•Examines technical, organizational and interorganizational project complexity.•Reports on a field survey of 432 project managers of large outsourced ISD projects.
Internal control over information technology (IT control) in complex outsourced information system development (ISD) projects is an ambiguous and sensitive issue. In this study we bring together Information Systems and Accounting perspectives to investigate how internal controls are incorporated into existing communication practices in outsourced ISD projects. The paper proposes that tools used for client-vendor communication are capable of supporting some of the IT control functions governed by the COBIT framework. In addition, it analyzes the influence of project complexity on the performance of communication tools as informal IT controls. Perceptual field data for the analysis were collected from project managers through an online survey instrument.The findings suggest that control objectives and types of project complexity are each supported by different communication tools. The level of support varies across communication tools categories and control objectives. Early analysis of a project's complexity can help with selection of communication tools which reinforce project support of control objectives while improving communication between client and vendor.
