企业信息资产管理外文翻译文献编辑.docx

企业信息资产管理外文翻译文献编辑.docx

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企业信息资产管理外文翻译文献编辑

文献信息

文献标题：

Enterpriseinformationassetmanagement:

therolesandresponsibilitiesofexecutiveboards（企业信息资产管理：

执行董事会的角色和职责）

文献作者：

NinaEvans，JamesPrice

文献出处：

《KnowledgeManagementResearch&Practice》,2016,14（3）:

353-361

字数统计：

英文3663单词，20222字符；中文6063汉字

外文文献　

Enterpriseinformationassetmanagement:

therolesandresponsibilitiesofexecutiveboards

AbstractInthemodernorganisationtheeffectivemanagementofdata,information,contentandknowledgeiscrucialforenhancingcompetitivenessandgrowth.Thereisaprofoundneedforalllevelsofbusinessmanagementtounderstandtherisks,challengesandbusinessbenefitofmanagingthese‘InformationAssets’.ThispaperdescribestheresultsofqualitativeempiricalresearchtoinvestigatetherolesandresponsibilitiesofExecutiveBoardstoensureeffectivemanagementandgovernanceofInformationAssets.PersonalinterviewswereconductedwithBoardmembersinAustraliaandtheUnitedStates.TheresultsindicatedthatBoardsoftenfailtofullyappreciatethestrategicvalueofInformationAssetsanddonotunderstandtheorganisationalriskanduntappedbusinessbenefitresultingfromineffectiveInformationAssetManagementpractices.ThispapersuggeststhatExecutiveBoardsshouldbeengagedindiscussionsaboutInformationManagementandfulfilstrategic,controlandinstitutionalrolestoguidethewayInformationAssetsaremanagedanddeployed.

Keywords:

InformationAssets;InformationAssetManagement;EnterpriseInformationAssetManagement;governance;ExecutiveBoards

Introduction

Organisationsareresponsibleforeffectivelydeployingvaluableassetsandresourcestodeliverthegreatestvaluetotheirclients.Twenty-firstcenturyorganisationsrealisethatmostoftheircapacitytocreatevaluedoesnotonlyresideintraditionaltangibleandfinancialresourcesandassets（Lerroetal,2012）.Data,information,contentandknowledge,thatis,bothexplicitandtacitknowledge,cansignificantlyenhanceorganisations’businessperformance（Willis&Fox,2005;Bedford&Morelli,2006;Ladley,2010;Schiuma,2012;Choo,2013）.Previousresearchbytheauthorsconfirmedthatthese‘InformationAssets’arebecomingincreasinglyimportantasorganisationsexperienceacomplexdigitalenvironmentandincreasedcompetition（Evans&Price,2012）.Theyarecriticalforthesurvivalandgrowthoforganisationsandtheirpeopleandthereforehavetobeactivelymanaged.Inshort,informationandknowledgearethe‘moderndaygold’（McFadzeanetal,2007）.

Varioustermsanddefinitionscanbeemployedtodescribeintangibleinformationandknowledge.ForthepurposeofthispaperthetermInformationAssetsisusedtorefertoallexplicit,codifieddata,documentsandpublishedcontent,irrespectiveofmedium（hardcopyorsoftcopy）andformat（e.g.,Worddocument,spreadsheet,email,drawingandHTML）.Thedefinitionalsoincludestacitknowledge,thatis,knowledgeinpeoples’head.

Theseintangibleassetsareinputstothebusiness.InformationAssetManagement（IAM）ensuresthatdata,informationandcontentare“treatedasassetsinthetruebusinessandaccountingsenseandavoidsincreasedriskandcostduetodataandcontentmisuse,poorhandlingorexposuretoregulatoryscrutiny”（Ladley,2010,p.4）.EnterpriseInformationManagement（EIM）referstoaprogrammethatmanagesEnterpriseInformationAssettosupportthebusinessandimprovevalue（Ladley,2010）.

ThereareindicationsofacontinuedlackofunderstandingatBoardlevelofthestrategicimportanceofmanagingInformationAssets（McFadzeanetal,2007;Price&Evans,2013）.LimitedstudieshavebeenconductedtodeterminetheroleandresponsibilityofExecutiveBoardstoensurethattheseassetsareeffectivelymanaged.TheCGEITmethodologydevelopedbyISACA（NCC,2005）suggestsbestpracticesintheareaofstrategicmanagementofInformationTechnology（IT）assets,includinginformationsecuritymanagement.Informationsecurityreferstotheprotectionofvaluableassets–thatis,theinformation‘recordedon,processedby,storedin,sharedby,transmittedorretrievedfromanelectronicmedium’–againstloss,misuse,disclosureordamage（NCC,2005,p.49）.Inthismethodologytherolesofvariousstakeholdersaredescribed,butnomentionismadeoftheroleoftheExecutiveBoard,exceptfortheirriskmanagementresponsibility（NCC,2005,p.51）.

ThispaperaddressesthisresearchgapbydescribingwhyIAMisimportantandhowDirectorsperceivetheirroleinIAM.Forexample,accordingtotheRACImodeltherolesandresponsibilitiesofBoardmembersforIAMmightbeoneormoreofthefollowing:

Responsible（thepersonwhoperformsthework）,Accountable（thepersonultimatelyaccountablefortheworkordecisionbeingmade）,Consulted（anyonewhomustbeconsultedwithbeforeadecisionbeingmadeand/orthetaskbeingcompleted）andInformed（anyonewhomustbeinformedwhenadecisionismadeorworkiscompleted）.

Thefirstpartofthispaperreferstorecentresearchandliteratureaboutinformationasavitalassettoenhanceorganisationaleffectiveness.TheroleofExecutiveBoards,especiallyrelatedtoIAM,isalsodiscussed.Thisleadstotheresearchquestions,followedbyadescriptionoftheresearchmethodology,theresearchfindingsandadiscussionaboutthepotentialcontributionofBoardmemberstoIAM.Thefinalpartsofthepaperconsistoftheconclusions,recommendations,limitationsandsuggestionsforfutureresearch.

Literaturereview

TherolesandresponsibilitiesofBoardsofDirectors

CorporatefailuresuchasintheEnroncase–wheretheuseofaccountingloopholesandpoorfinancialreportingallowedexecutivestohidebillionsofdollarsindebtfromfaileddealsandprojects–hascreatedanewmanagementdisciplineknownasCorporateGovernance,whichistodayatthetopofeveryExecutiveBoardagenda（Nguyen,2013）.Inthe2002reportonCorporateGovernanceinBudgetFundedAgencies（Willis&Fox,2005）theAustralianNationalAuditOfficedefinesCorporateGovernanceasfollows:

CorporateGovernancegenerallyreferstotheprocessesbywhichorganisationsaredirected,controlledandheldtoaccount.Itencompassesauthority,accountability,stewardship,leadership,directionandcontrolexercisedintheorganisation.Itisthecontrolofcorporationsandsystemsofoversightandtheaccountabilityofthoseincontrol.

TheroleoftheBoardinCorporateGovernanceincludesgivingdirection,leadershipandaccountability,aswellasoverseeingthesystemsandprocessesbywhichthecompanymeetsitsobligations（Willis&Fox,2005）.

Stiles&Taylor（2001）categorisetheareasofresponsibilityforBoardsasastrategicrole,controlroleandinstitutionalrole.TheStrategicroleincludessettingtheparametersoftheorganisation’sactivitiesandscreeningproposalsforstrategicandoperationalgoals.Young&Thyil（2008）agreethattheBoard’sstrategicroleisincreasinglyimportantastheincreasedexpectationsfromarangeofstakeholdersincludingemployees,regulatoryagenciesandshareholderactivistgroups,areforcingBoardstoincreasetheirinvolvementinstrategyformulation,strategicdecisionmakingandstrategiccontrol.TheControlroleensuresalignmentofmanagerialactionswithshareholders’interestsandincludesevaluatingbudgetsandplans,monitoringtheenvironmentandbenchmarkingagainstcompetitors.TheInstitutionalroleinvolvesacquiringcriticalresources,buildingrelationshipswithshareholdersandmediatingbetweeninternalandexternalcoalitions.WithreferencetotheRACImodelitiscriticalforBoardstoremaininformedtoenablethemtoconducttheirStrategic,ControlandInstitutionalroleseffectively.

Informationasanasset

TheResource-basedViewtheoryperceivesthefirmas‘auniquebundleofidiosyncraticresourcesandcapabilities’（Wernerfeld,1984,p.172）.Theprimarytaskofmanagementistomaximisevaluethroughtheoptimaldeploymentofexistingresourcesandcapabilities,whiledevelopingthefirm’sresourcebaseforthefuture.Inthistheory,afirm’sresourcesatagiventimecouldbedefinedastangibleandintangibleassetsthataretiedsemi-permanentlytothefirm.Thistheoryattemptstoexplainandpredictwhysomefirmsareabletoestablishpositionsofsustainablecompetitiveadvantageandproducehigherprofitsbydeployingtheresourcesbetterthanothers（Wernerfeld,1984）.TheResource-basedViewofthefirmwasexpandedbyGrant（1996）totheKnowledge-basedViewofthefirmtoindicatetheimportantroleofknowledgeasaresource（i.e.,asset）thatcanleadtohigherreturnsoveralongtime.InformationAssetshelporganisationsachievecompetitiveadvantagebyenablingdeliveryofcheaperproductsormoredifferentiatedproducts（Porter,1980;Citroen,2011）.

InformationAssetsaredifferentfrommostotherresources.Thevalueofinformationisnoteasilyquantifiableanditsvaluedependsoncontextanduse.ThepotentialvalueofanInformationAssetisnotareliableindicatorofitsactualvalue;ifthevalueisnevercrystallised,thereisnobenefittotheorganisation（Eaton&Bawden,1991,p.163）.Theeconomicvalueofinformationoftencomesfromthinkingintermsofdeprivalvalue,thatis,whatwouldtheorganisationloseandwhatwouldbetheconsequencesifitweredeprivedoftheinformation（Young&Thyil,2008）.Theaccountingrulesdonotallowsuchintangibleassetsintothebalancesheet,evenwhentheyarethemainsourceofvalueinabusiness.Accountinghasthereforenotcaughtupwiththeknowledgeeconomy.

Theresource-basedapproachchallengestheviewthatinformationshouldbetreatedasanoverheadexpense,butasasourceofbusinessbenefit（Strassmann,1985;Evans&