This study analyses the evolving landscape of digital risk management within the banking sector. Based on responses from a diverse group of Italian banks, the research sheds light on key trends and strategic priorities in risk management. By soliciting insights from professionals and...

Small and medium-sized businesses (SMEs) can get new insights and comparative advantages from implementing information systems (ISs). This study aims to examine the factors that influence SMEs willingness to use cloud-based accounting. A theoretical framework was developed that incorporates...

In recent years, Amazon, Microsoft, and Google have become three of the dominant developers of AI infrastructures and services. The increasing economic and political power of these companies over the data, computing infrastructures, and AI expertise that play a central role in the development of...

IT governance is a framework that manages the efficient use of information technology within an organization, focusing on strategic alignment, risk management, resource management, performance measurement, compliance, and value delivery. This study investigates the role of IT governance in...

The arrival of cloud computing provides firms a new way to access digital technologies as digital services. Yet, capital incentive policies present in every OECD country are still targeted towards investments in informational technology (IT) capital. If cloud services are partial substitutes for...