Communications of the IIMA


The Control Objectives for Information and related Technology (COBIT) is a framework of generally applicable IS security and control practices for information technology control systems. This framework is widely accepted by the profession and allows management to benchmark the security and control practices of the IT environment. One of COBIT’s significant components is the Maturity Model that enables management to evaluate and determine where on the internal control spectrum their controls are currently located. The current study aims to identify the discrepancy in the adoption of COBIT by academics and practitioners. The research includes an empirical study to test the faculty perception of the Maturity Model through measuring the accounting information system faculty’s opinion of the model components. The empirical results revealed that there is a disparity on the perceived value of the COBIT Maturity Model. The study indicates the necessity to reexamine the accounting curriculum to incorporate a significant IT governance discipline. It pointed out the discrepancy between the accounting academic programs and the accounting professional practices regarding the use of the COBIT framework for IT governance.