The Effect of Organizational Cultures on Relationships between IT Governance and Individual Behavior

Pedro Fernandes, Rúben Pereira, Guilherme Wiedenhöft


Background: Organizations allocate substantial resources to Information Technology (IT) to ensure its long-term success. Hence, effective IT Governance (ITG) is crucial for business/IT alignment. However, factors like employee behavior and Organizational Culture (OC) play vital roles in applying ITG but remain underexplored. Objectives: This study aims to bridge this gap by examining the relationship between ITG and Organizational Citizenship Behavior (OCB). Additionally, it investigates the moderating effect of different cultures in the Organizational Culture Assessment Instrument (OCAI) on the ITG-OCB relationship. Methods/Analysis: A survey was conducted involving 513 employees from over 150 companies worldwide. The data were analyzed using partial least-squares structural equation modeling (PLS-SEM). Findings: This study confirms that institutionalizing ITG enhances OCB. Furthermore, a moderating effect was observed in most relationships, highlighting the influence of different OC types. Market and hierarchy cultures exhibited the most significant moderating effect. Novelty: This research contributes to the understanding of ITG's impact on employee behavior, extending the investigation to new dimensions of OCB and confirming the moderating role of OC. The practical implications of this study enable organizations to foster a culture that promotes ITG and cultivates employees' OCB, leading to improved business-IT alignment, enhanced IT-enabled value, and, ultimately, enhanced organizational effectiveness.


Doi: 10.28991/ESJ-2023-07-05-010

Full Text: PDF


Institutional Theory; IT Governance; Organizational Citizenship Behavior; Organizational Culture; PLS-SEM.


Caldas, M. P. (2003). Management information systems: managing the digital firm. Revista de Administração Contemporânea, 7(1), 223–223. doi:10.1590/s1415-65552003000100014.

De Haes, S., & Van Grembergen, W. (2009). Enterprise Governance of Information Technology. Springer, New York, United States. doi:10.1007/978-0-387-84882-2.

Sengik, A. R., Lunardi, G. L., Bianchi, I. S., & Wiedenhöft, G. C. (2022). Using design science research to propose an IT governance model for higher education institutions. Education and Information Technologies, 27(8), 11285–11305. doi:10.1007/s10639-022-11088-3.

Brandi, L. S. N., & Silva, A. M. da. (2017). Contributions to a comparative study between Brazil and Portugal: systems management and information technologies. Prisma.Com, 33, 3–32. doi:10.21747/16463153/33a1. (In Portuguese).

Joshi, A., Benitez, J., Huygh, T., Ruiz, L., & De Haes, S. (2022). Impact of IT governance process capability on business performance: Theory and empirical evidence. Decision Support Systems, 153. doi:10.1016/j.dss.2021.113668.

Smits, D., & Van Hillegersberg, J. (2015). IT governance maturity: Developing a maturity model using the Delphi method. Proceedings of the Annual Hawaii International Conference on System Sciences, 2015-March, 4534–4543. doi:10.1109/HICSS.2015.541.

Wiedenhöft, G. C., Luciano, E. M., & Porto, J. B. (2019). Impacts of the spirit of initiative and identification with the organization on IT governance effectiveness perception in public organizations. Revista de Gestao, 26(1), 5–21. doi:10.1108/REGE-01-2018-0014.

Juiz, C., & Toomey, M. (2015). To govern IT, or not to govern IT? Communications of the ACM, 58(2), 58–64. doi:10.1145/2656385.

Van Grembergen, W., De Haes, S., & Guldentops, E. (2004). Structures, Processes and Relational Mechanisms for IT Governance. Strategies for Information Technology Governance, 1–36, IGI Global, Pennsylvania, United States. doi:10.4018/978-1-59140-140-7.ch001.

Peterson, R. (2004). Crafting information technology governance. Information Systems Management, 21(4), 7–22. doi:10.1201/1078/44705.21.4.20040901/84183.2.

Tiwana, A., Konsynski, B., & Venkatraman, N. (2013). Special issue: Information technology and organizational governance: The IT governance cube. Journal of Management Information Systems, 30(3), 7–12. doi:10.2753/MIS0742-1222300301.

Smits, D., & Van Hillegersberg, J. (2019). Evaluation of the usability of a new ITG instrument to measure hard and soft governance maturity. International Journal of Information Systems and Project Management, 7(2), 37–58. doi:10.12821/ijispm070203.

Magnagnagno, O. A., Luciano, E. M., & Wiedenhöft, G. (2022). Impact of information system institutionalization on corruption in the Brazilian public health system. Transforming Government: People, Process and Policy, 16(4), 540–553. doi:10.1108/TG-01-2022-0013.

Aasi, P. (2018). Information Technology Governance: The role of organisational culture and structure. Ph.D. Thesis, Stockholm University, Stockholm, Sweden.

Pereira, R., & Silva, M. M. (2012, June). A literature review: Guidelines and contingency factors for IT governance. European, Mediterranean & Middle Eastern Conference on Information Systems, 7-8 June, 2012, Munich, Germany.

Sousa, J. L. D. M., Nose, E. T., Argentino, L. G., Rosini, A. M., & Palmisano, A. (2019). It Governance and Organizational Culture: a Bibliographical Review of Studies Carried Out and Published. Journal on Innovation and Sustainability RISUS, 10(2), 3–12. doi:10.23925/2179-3565.2019v10i2p3-12.

Pereira, R., & Silva, M. M. da. (2012). Towards an Integrated IT Governance and IT Management Framework. 2012 IEEE 16th International Enterprise Distributed Object Computing Conference. doi:10.1109/edoc.2012.30.

Aasi, P., Rusu, L., & Shengnan Han. (2014). The Influence of Culture on IT Governance: A Literature Review. 2014 47th Hawaii International Conference on System Sciences. doi:10.1109/hicss.2014.546.

Aasi, P., Rusu, L., Leidner, D., Perjons, E., & Corrales Estrada, M. (2018). How Does the Organizational Culture of Collaborative Networks Influence IT Governance Performance in a Large Organization? Proceedings of the Annual Hawaii International Conference on System Sciences. doi:10.24251/hicss.2018.618.

Wiedenhoft, G. C., Luciano, E. M., & Testa, M. G. (2015). Definition of a Model for Measuring the Effectiveness of Information Technology Governance: a Study of the Moderator Effect of Organizational Culture Variables. Proceedings of the 8th International Conference on Information Resources Management (Conf-IRM), 2015, Estados Unidos, United States.

Fernandes, P., Pereira, R., & Wiedenhoft, G. C. (2023). Cross-cultural and Institutional Perspectives on Information Technology Governance. 2023 Americas Conference on Information Systems, 10-12 August, 2023, Panama City, Panama.

Juiz, C., Guerrero, C., & Lera, I. (2014). Implementing Good Governance Principles for the Public Sector in Information Technology Governance Frameworks. Open Journal of Accounting, 03(01), 9–27. doi:10.4236/ojacct.2014.31003.

Van Grembergen, W. (2004). Strategies for Information Technology Governance. Idea Group Publishing, Hershey, United States. doi:10.4018/978-1-59140-140-7.

Organ, D. W. (2015). Organizational Citizenship Behavior. International Encyclopedia of the Social & Behavioral Sciences, 317–321, Elsevier, Amsterdam, Netherlands. doi:10.1016/b978-0-08-097086-8.22031-x.

Organ, D. W. (2018). Organizational Citizenship Behavior: Recent Trends and Developments. Annual Review of Organizational Psychology and Organizational Behavior, 5(1), 295–306. doi:10.1146/annurev-orgpsych-032117-104536.

Wiedenhöft, G. C., Luciano, E. M., & Pereira, G. V. (2020). Information Technology Governance Institutionalization and the Behavior of Individuals in the Context of Public Organizations. Information Systems Frontiers, 22(6), 1487–1504. doi:10.1007/s10796-019-09945-7.

Fernandes, P., Pereira, R., & Wiedenhöft, G. (2021). Information Technology Governance and the Individual’s Behavior: A cross-sectional study. Australasian Journal of Information Systems, 25, 1–25. doi:10.3127/ajis.v25i0.3141.

Dekas, K. H., Bauer, T. N., Welle, B., Kurkoski, J., & Sullivan, S. (2013). Organizational citizenship behavior, version 2.0: A review and qualitative investigation of ocbs for knowledge workers at google and beyond. Academy of Management Perspectives, 27(3), 219–237. doi:10.5465/amp.2011.0097.

Biswas, S., & Varma, A. (2012). Linkages between antecedents of in-role performance and intentions to quit: an investigation in India. International Journal of Human Resource Management, 23(5), 987–1005. doi:10.1080/09585192.2012.651328.

Davison, R. M., & Ou, C. X. J. (2017). Digital work in a digitally challenged organization. Information and Management, 54(1), 129–137. doi:10.1016/

Aasi, P., & Rusu, L. (2017). Facing the digitalization challenge: Why organizational culture matters and how it influences IT governance performance. Proceedings of the 26th International Conference on Information Systems Development, ISD 2017, 6-8 |September, 2017, Larnaca, Cyprus.

Cameron, K. S., & Quinn, R. E. (2011). Diagnosing and Changing Organizational Culture: Based on the Competing Values Framework. Jossey-Bass, Hoboken, United States.

Fernandes, P., Pereira, R., & Wiedenhöft, G. (2023). Organizational culture and the individuals’ discretionary behaviors at work: a cross-cultural analysis. Frontiers in Sociology, 8. doi:10.3389/fsoc.2023.1190488.

Lapsomboonkamol, S., Songkram, N., Thamsuwan, P., & Songkram, N. (2022). The Mediating Effect of Knowledge Integration on the Relationship between Capability and Innovative Behaviour. Emerging Science Journal, 6, 92-107. doi: 10.28991/ESJ-2022-SIED-07

Rego, A., & Cunha, M. P. E. (2008). Organisational citizenship behaviours and effectiveness: An empirical study in two small insurance companies. Service Industries Journal, 28(4), 541–554. doi:10.1080/02642060801917695.

De Haes, S., & Van Grembergen, W. (2009). An Exploratory Study into IT Governance Implementations and its Impact on Business/IT Alignment. Information Systems Management, 26(2), 123–137. doi:10.1080/10580530902794786.

Rowlands, B., Haes, S. D., & Grembergen, W. V. (2014). Exploring and developing an IT governance culture framework. Thirty Fifth International Conference on Information Systems, 14-17 December, 2014, New Zealand.

Gehrke, S., Niemz, S., Wenige, L., & Ruhland, J. (2022). Investigation of Senior IT Management Skills Using COBIT Enablers and Social Media Platform. Journal of Human, Earth, and Future, 3(1), 69-81. doi:10.28991/HEF-2022-03-01-05.

Liu, P., Turel, O., & Bart, C. (2019). Board IT Governance in context: Considering Governance style and environmental dynamism contingencies. Information Systems Management, 36(3), 212-227. doi:10.1080/10580530.2019.1620508.

Puriwat, W., & Tripopsakul, S. (2022). Unveiling the Power of ESG: How it Shapes Brand Image and Fuels Purchase Intentions-An Empirical Exploration. HighTech and Innovation Journal, 3(4), 472-482. doi:10.28991/HIJ-2022-03-04-07.

Scott, W. R. (2008). Approaching adulthood: The maturing of institutional theory. Theory and Society, 37(5), 427–442. doi:10.1007/s11186-008-9067-z.

Organ, D. W. (1988). Organizational citizenship behavior: The good soldier syndrome. D.C. Heath and Company, Lexington, United States.

Organ, D. W. (1997). Organizational citizenship behavior: It's construct clean-up time. Human performance, 10(2), 85-97. doi:10.1207/s15327043hup1002_2.

Rego, A. (2002). Ethical climates and organizational citizenship behaviors. Business Administration Journal, 42(1), 50–63. doi:10.1590/s0034-75902002000100006.

Luciano, E. M., Wiedenhöft, G. C., Macadar, M. A., & Pinheiro dos Santos, F. (2016). Information Technology Governance Adoption. International Journal of IT/Business Alignment and Governance, 7(2), 22–32. doi:10.4018/ijitbag.2016070102.

Graham, J. W. (1991). An essay on organizational citizenship behavior. Employee Responsibilities and Rights Journal, 4(4), 249–270. doi:10.1007/BF01385031.

Fernandes, P., Pereira, R., Wiedenhöft, G., & Costa, P. (2021). The individuals’ discretionary behaviors at work. An overview and analysis of its growing interest. Heliyon, 7(10), 8175. doi:10.1016/j.heliyon.2021.e08175.

Chin, P. O., Brown, G. A., & Hu, Q. (2004). The impact of mergers & acquisitions on IT governance structures: A case study. Journal of Global Information Management, 12(4), 50–74. doi:10.4018/jgim.2004100103.

Lonner, W. J., Berry, J. W., & Hofstede, G. H. (1980). Culture's consequences: International differences in work-related values. Urbana-Champaign's Academy for Entrepreneurial Leadership Historical Research Reference in Entrepreneurship, University of Illinois, Champaign, United States.

Yergler, J. D. (2012). Organizational culture and leadership. Leadership & Organization Development Journal, 33(4), 421-423. doi:10.1108/01437731211229331.

Sharoni, G., Tziner, A., Fein, E. C., Shultz, T., Shaul, K., & Zilberman, L. (2012). Organizational Citizenship Behavior and Turnover Intentions: Do Organizational Culture and Justice Moderate Their Relationship? Journal of Applied Social Psychology, 42, E267–E294. doi:10.1111/j.1559-1816.2012.01015.x.

Maher, M. A. (2000). Diagnosing and changing organizational culture: Based on the competing values framework. Journal of Organizational Change Management, 13(3), 300-303. doi:10.1108/jocm.2000.13.3.300.1.

Quinn, R. E., & Rohrbaugh, J. (1983). Spatial Model of Effectiveness Criteria: Towards a Competing Values Approach to Organizational Analysis. Management Science, 29(3), 363–377. doi:10.1287/mnsc.29.3.363.

Wijesinghe, R., Scheepers, H., Korthaus, A., & Liu, L. (2019). How does organisational culture influence the relationship between information technology governance and organisational performance in the financial services industry? Proceedings of the 23rd Pacific Asia Conference on Information Systems: Secure ICT Platform for the 4th Industrial Revolution, PACIS 2019, 8-12 July, 2019, X'ian, China.

Fernandes, P., Pereira, R., & Wiedenhoft, G. (2022). IT Governance, Culture, and Individual Behavior. Proceedings of the 24th International Conference on Enterprise Information Systems. doi:10.5220/0010945700003179.

OCAI Online (2023). About the Organizational Culture Assessment Instrument (OCAI), Zwolle, Netherlands. Available online: (accessed on June 2023).

Wiedenhöft, G. C., Luciano, E. M., & Pereira, G. V. (2020). Information Technology Governance Institutionalization and the Behavior of Individuals in the Context of Public Organizations. Information Systems Frontiers, 22(6), 1487–1504. doi:10.1007/s10796-019-09945-7.

Podsakoff, P. M., MacKenzie, S. B., Paine, J. B., & Bachrach, D. G. (2000). Organizational citizenship behaviors: A critical review of the theoretical and empirical literature and suggestions for future research. Journal of Management, 26(3), 513–563. doi:10.1177/014920630002600307.

Wiedenhöft, G., Luciano, E. M., & Macadar, M. A. (2016). Information Technology Governance in Public Organizations: Understanding the Expectations of its Adoption through the Lens of Organizational Citizenship. 4th European Conference on Information Systems, ECIS 2016, 12-15 June, 2016, Istanbul, Turkey.

Epstein, D. (2013). The making of institutions of information governance: the case of the Internet Governance Forum. Journal of Information Technology, 28(2), 137-149. doi:10.1057/jit.2013.8.

Scott, W. R. (2014). Institutions and organizations: ideas, interests, and identities. SAGE Publications, Thousand Oaks, United States.

Goodman, S. A., & Svyantek, D. J. (1999). Person-Organization Fit and Contextual Performance: Do Shared Values Matter. Journal of Vocational Behavior, 55(2), 254–275. doi:10.1006/jvbe.1998.1682.

Liu, A. M. M., & Fellows, R. (2008). Behaviour of quantity surveyors as organizational citizens. Construction Management and Economics, 26(12), 1271–1282. doi:10.1080/01446190802527530.

De Haes, S., & Van Grembergen, W. (2004). IT governance and its mechanisms. Information systems control journal, 1, 27-33.

Weill, P., & Ross, J. W. (2004). IT Governance on One Page. SSRN Electronic Journal. doi:10.2139/ssrn.664612.

Turnipseed, D. L. (2002). Are good soldiers good?: Exploring the link between organization citizenship behavior and personal ethics. Journal of business research, 55(1), 1-15. doi:10.1016/S0148-2963(01)00217-X.

Rego, A., & Cunha, M. P. e. (2010). Organisational justice and citizenship behaviors: A study in the Portuguese cultural context. Applied Psychology, 59(3), 404–430. doi:10.1111/j.1464-0597.2009.00405.x.

Satidularn, C., Tanner, K., & Wilkin, C. (2011). Exploring IT governance arrangements in practice: The case of a utility organisation in Thailand. Pacific Asia Conference on Information Systems, PACIS 2011: Quality Research in Pacific Asia, 7-11 July, 2011, Brisbane, Australia.

Walz, S. M., & Niehoff, B. P. (2000). Organizational citizenship behaviors: Their relationship to organizational effectiveness. Journal of Hospitality & Tourism Research, 24(3), 301-319. doi:10.1177/109634800002400301.

Rego, A., Ribeiro, N., & Cunha, M. P. (2010). Perceptions of organizational virtuousness and happiness as predictors of organizational citizenship behaviors. Journal of Business Ethics, 93(2), 215–235. doi:10.1007/s10551-009-0197-7.

Deluga, R. J. (1994). Supervisor trust building, leader‐member exchange and organizational citizenship behaviour. Journal of occupational and Organizational Psychology, 67(4), 315-326. doi:10.1111/j.2044-8325.1994.tb00570.x.

McCoy, B., Stephens, G., & Stevens, K. J. (2009). An investigation of the impact of corporate culture on employee information systems security behaviour. 20th Australasian Conference on Information Systems, 2-4 December, 2009, Melbourne, Australia.

Joshi, A., Bollen, L., Hassink, H., De Haes, S., & Van Grembergen, W. (2018). Explaining IT governance disclosure through the constructs of IT governance maturity and IT strategic role. Information & Management, 55(3), 368-380. doi: 10.1016/

Information Systems Audit and Control Association. (2012). COBIT® 5: A Business Framework for the Governance and Management of Enterprise IT. ISACA, Schaumburg, United States.

Stamper, C. L., & Van Dyne, L. (2001). Work status and organizational citizenship behavior: A field study of restaurant employees. Journal of Organizational Behavior, 22(5), 517–536. doi:10.1002/job.100.

Deetz, S. (1996). Crossroads—Describing Differences in Approaches to Organization Science: Rethinking Burrell and Morgan and Their Legacy. Organization Science, 7(2), 191–207. doi:10.1287/orsc.7.2.191.

Venkatesh, V., Brown, S. A., & Bala, H. (2013). Bridging the Qualitative-Quantitative Divide: Guidelines for Conducting Mixed Methods Research in Information Systems. MIS Quarterly, 37(1), 21–54. doi:10.25300/misq/2013/37.1.02.

Podsakoff, P. M., MacKenzie, S. B., Moorman, R. H., & Fetter, R. (1990). Transformational leader behaviors and their effects on followers’ trust in leader, satisfaction, and organizational citizenship behaviors. The Leadership Quarterly, 1(2), 107–142. doi:10.1016/1048-9843(90)90009-7.

Moorman, R. H. (1993). The Influence of Cognitive and Affective Based Job Satisfaction Measures on the Relationship Between Satisfaction and Organizational Citizenship Behavior. Human Relations, 46(6), 759–776. doi:10.1177/001872679304600604.

Lin, C. P., Lyau, N. M., Tsai, Y. H., Chen, W. Y., & Chiu, C. K. (2010). Modeling corporate citizenship and its relationship with organizational citizenship behaviors. Journal of Business Ethics, 95(3), 357–372. doi:10.1007/s10551-010-0364-x.

Hair Jr, J. F., Hult, G. T. M., Ringle, C. M., Sarstedt, M., Danks, N. P., & Ray, S. (2021). Partial least squares structural equation modeling (PLS-SEM) using R: A workbook. Springer, Cham, Switzerland. doi:10.1007/978-3-030-80519-7.

Sarstedt, M., Ringle, C. M., &Hair, J. F. (2022). Partial Least Squares Structural Equation Modeling. Handbook of Market Research. Springer, Cham, Switzerland. doi:10.1007/978-3-319-57413-4_15.

Hair Jr, J., Hair Jr, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2021). A primer on partial least squares structural equation modeling (PLS-SEM). SAGE publications, Thousand Oaks, United States.

Kock, N., & Hadaya, P. (2018). Minimum sample size estimation in PLS-SEM: The inverse square root and gamma-exponential methods. Information Systems Journal, 28(1), 227–261. doi:10.1111/isj.12131.

Hair Jr, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2018). Multivariate Data Analysis. Pearson, London, United Kingdom.

Field, A. P. (2010). Discovering statistics using SAS: (and sex and drugs and rock “n” roll). Choice Reviews Online, 48(02). doi:10.5860/choice.48-0922.

Bido, D. de S., & Da Silva, D. (2019). SmartPLS 3: specification, estimation, evaluation and reporting. Administration: Teaching and Research, 20(2), 488–536. doi:10.13058/raep.2019.v20n2.1545.

Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to use and how to report the results of PLS-SEM. European Business Review, 31(1), 2–24. doi:10.1108/EBR-11-2018-0203.

Hair, J., & Alamer, A. (2022). Partial Least Squares Structural Equation Modeling (PLS-SEM) in second language and education research: Guidelines using an applied example. Research Methods in Applied Linguistics, 1(3), 100027. doi:10.1016/j.rmal.2022.100027.

Henseler, J., Ringle, C. M., & Sarstedt, M. (2015). A new criterion for assessing discriminant validity in variance-based structural equation modeling. Journal of the Academy of Marketing Science, 43(1), 115–135. doi:10.1007/s11747-014-0403-8.

Russo, D., & Stol, K. J. (2021). PLS-SEM for software engineering research: An introduction and survey. ACM Computing Surveys, 54(4). doi:10.1145/3447580.

Benitez, J., Henseler, J., Castillo, A., & Schuberth, F. (2020). How to perform and report an impactful analysis using partial least squares: Guidelines for confirmatory and explanatory IS research. Information and Management, 57(2), 103168. doi:10.1016/

Cohen, J. (2013). Statistical power analysis for the behavioral sciences. Academic press, Cambridge, United States.

Shmueli, G., Sarstedt, M., Hair, J. F., Cheah, J. H., Ting, H., Vaithilingam, S., & Ringle, C. M. (2019). Predictive model assessment in PLS-SEM: guidelines for using PLSpredict. European Journal of Marketing, 53(11), 2322–2347. doi:10.1108/EJM-02-2019-0189.

Memon, M. A., Cheah, J. H., Ramayah, T., Ting, H., Chuah, F., & Cham, T. H. (2019). Moderation analysis: Issues and guidelines. Journal of Applied Structural Equation Modeling, 3(1), 1–11. doi:10.47263/jasem.3(1)01.

Paillé, P. (2009). Assessing organizational citizenship behavior in the French context: Evidence for the four-dimensional model. Journal of Psychology: Interdisciplinary and Applied, 143(2), 133–146. doi:10.3200/JRLP.143.2.133-146.

Podsakoff, P. M., & MacKenzie, S. B. (1997). Impact of organizational citizenship behavior on organizational performance: A review and suggestions for future research. Human Performance, 10(2), 133–151. doi:10.1207/s15327043hup1002_5.

Full Text: PDF

DOI: 10.28991/ESJ-2023-07-05-010


  • There are currently no refbacks.

Copyright (c) 2023 Pedro Fernandes