An Empirical Examination of Maturity Model as Measurement of Information Technology
 Governance Implementation

Husam Abu Khadra1, Majdy Zuriekat2, and Nidal Alramhi3
1Department of AIS, Arab Academy for Banking and Financial Sciences, Jordan
2Department of Accounting, German-Jordanian University, Jordan
3Department of AIS, Zarqa Private University, Jordan

Abstract: The aim of this study is to evaluate information technology governance implementation in the Jordanian domestic banks using the maturity model. An empirical survey using self-administered questionnaire has been carried out to achieve the study objectives. The study results reveal that Jordanian domestic banks applied effective awareness and communications, responsibility and accountability, and skills and expertise dimensions mainly, while they do not do enough with regard to the other dimensions (tools and automation, “goal setting and measurement”, and “policies, plans and procedures”). The study main recommendation for domestic banks is to give more attention to information technology governance. Professionals in Jordanian domestic banks should work more to increase the information technology governance strength for all of its dimensions.

Keywords: Accounting information system, control, security, information technology governance, maturity model.