Enriching the COBIT 2019 IT Governance Framework through a Structured Comparison with Selected IS Theories

COBIT 2019 is a globally used IT Governance Framework. In the context of our research on COBIT as an artefact, we have compared COBIT with selected Information Systems theories to identify potential new concepts to include in COBIT to improve the inherent quality of COBIT. We have selected TAM (‘Technology Acceptance Model), SHT (Stakeholder Theory), VSM (Viable Systems Model) and CT (Contingency Theory) as theories to compare COBIT with and made a structured comparison at the level of key concepts. We have thus identified multiple potential enhancements to COBIT, and illustrated how our suggestions can improve the COBIT conceptual model, and provide better governance systems to practitioners.