A model for the IT governance in business groups

Contributions and working papers
On issue: 
Accounting and Business Adm.

Until now, companies belonging to groups have been managing their information system and their IT investments quite independently respect to the other companies in the same corporation. However, this IT governance model doesn’t seem adequate to manage the group’s IT investments aiming to the value creation.
Therefore, it is necessary to define IT governance models not referring to each sole company, but to the whole group. It needs both a different organization of the IT governance activity, and different processes for IT management, and also suitable metrics to evaluate the IT governance model contribute to the value creation.
The IT governance model should include several aspects: the definition of the group’s value goals and the ways in which IT contributes to the pursuing of these goals; the classification of IT investments aiming to the group integration; the design of a Management & Governance Plan for the group’s IT; the choice of an indicators map, to evaluate the IT governance model impact on the value creation.
The paper splits into two sections.
The first section, IT governance for value creation, defines the organization and the tools for a unified management of groups IT.
The second section, indicators strategic map for IT governance, identifies a balanced scorecard to evaluate the IT impact on the group’s performance.