@article{romanova2026mediating,
  title = {The Mediating Role of Economic IT Evaluation between IT Governance and Organizational Outcomes: Evidence from Slovak Enterprises},
  author = {Anita ROMANOVA and Matej CERNY and Peter STETKA},
  year = 2026,
  url = {https://ibimapublishing.com/articles/IBIMABR/2026/833707/},
  journal = {IBIMA Business Review},
  volume = 2026,
  pages = 20,
  doi = doi.org/10.5171/2026.833707,
  abstract = {In the context of the IT productivity paradox, this study examines how formal IT governance (ITG) and the institutionalized use of economic metrics for IT evaluation relate to the organizational outcomes of technological innovations in enterprises operating in Slovakia. While prior research confirms the importance of ITG and systematic IT evaluation separately, limited evidence explains whether the ITG–outcome relationship is direct or operates indirectly through economic evaluation routines, particularly in Central and Eastern European settings. Drawing on a cross-sectional questionnaire survey of 286 enterprises, the study applies descriptive statistics, Mann–Whitney U tests, chi-square tests of independence, binary logistic regression, and a bootstrap mediation analysis with 5,000 resamples. The results show that organizations with formal ITG exhibit a significantly stronger strategic positioning of ICT (OR = 3.445, p < .001), while the use of economic metrics is associated with higher perceived benefits of technological innovations for competitiveness, responsiveness to market changes, and competitive advantage. In the multivariate model, formal ITG did not directly predict reported operating cost reduction, whereas the use of economic metrics remained a significant predictor (OR = 4.576, p < .001). The mediation analysis confirmed an indirect-only mediation pattern, with a significant indirect effect (ab = 2.09, 95% CI [0.82, 4.76]) and a non-significant direct effect. The findings support the resource complementarity perspective and suggest that governance structures create value primarily when combined with systematic economic evaluation routines.},
  keywords = {IT governance; economic evaluation of IT; organizational outcomes; mediation.},
  note = Article ID: 833707
}