Analysis of the determining dimensions of IT governance in telecommunications companies under the COBIT 2019 framework: A structural model

Telecommunications companies manage the digital backbone of the global economy; however, it remains unclear which dimensions of IT governance truly determine their operational success. Therefore, this study aimed to analyze the determining dimensions of IT governance in telecommunications companies operating under the COBIT 2019 framework. Using a quantitative approach, a survey was administered to 241 IT professionals. The results of the regression analysis using Structural Equation Modeling (SEM) reveal that the significant predictors of IT Governance (GOV IT) are, first, Performance (PE), which emerges as the most robust predictor of the model (β = 0.329), followed by Responsibility (RS) with a considerable effect (β = 0.266). Third, Compliance (CO) shows a moderate-to-high effect (β = 0.256), while Human Behavior (HB) exhibits a moderate effect (β = 0.188). Finally, the predictor with the least predictive power is Strategy (ST) (β = 0.083). These findings suggest that technical (performance), ethical (responsibility), regulatory (compliance), and behavioral (human behavior) factors exert a significant and determining influence on the effectiveness of IT Governance in organizations. Thus, it is concluded that telecommunications companies can build an essential foundation through performance and strategic alignment, thereby driving continuous digital transformation.