Central information technology transparency: A managerial perspective of a multi-faceted construct

A call for an organization transparency framework from practitioners and academics serves as the research foundation for this study. Given scant findings in academic literature, a rigorous research method in Study 1 reveals a reciprocal phenomenon: business practice promotes academic learning and vice versa. In Study 2, through interviews with managers from different functional areas, we found that central IT transparency (CITT) is important across nine transparency characteristics (i.e., accuracy, comparability, relevance, timeliness, accessibility, clarity, completeness, reliability, and responsiveness). However, not all nine characteristics were equally important to each of the five functional departments investigated, nor did they have the same level of influence. Common factors across practitioner principles and guidelines in professional business organizations provide a theoretical rationale for a study of organization transparency. Specifically, these patterns can lead to more accurate descriptions of future phenomena in organization transparency. Moreover, in practice, the developed CITT framework may provide a means to mitigate the recurring need to introduce laws and regulations governing business transparency. In addition, defined in the framework, IT may enable direct information processes to support stakeholder decision-making. It also offers a lens for future academic research on its impact.