CORPORATE GOVERNANCE IN THE IT DECISION-MAKING SYSTEM OF BANKING INSTITUTIONS UNDER DIGITAL TRANSFORMATION
DOI:
https://doi.org/10.31732/2663-2209-2026-83-214-224Keywords:
corporate governance, IT decisions, information technology management, banking institutions, entrepreneurial structures, digital transformation, banking digitalization, strategic managementAbstract
The article examines the role of corporate governance in the IT decision-making system of banking institutions under the digital transformation of entrepreneurial structures. The relevance of the study is determined by the changing role of information technologies, which contribute to the automation and continuity of operational processes while simultaneously providing the foundation for innovation, business model transformation, the development of digital customer interaction channels, and risk management. The purpose of the article is to develop a theoretical and methodological basis for substantiating the role of corporate governance in the IT decision-making system of banking institutions and to develop a conceptual approach to their integrated IT management in interaction with entrepreneurial structures. The object of the study is the processes of corporate and IT management in banking institutions under digital transformation, while the subject comprises the interrelationships and mechanisms underlying the formulation and adoption of IT decisions. The study employs systemic, strategic, process-oriented, and risk-oriented approaches, as well as the methods of analysis, synthesis, comparison, generalization, and structural-logical modelling. The article substantiates the dichotomous role of information technologies in banking activities and the need to move from fragmented IT project management to systemic management of technological development. The IT decision-making system is improved by identifying a set of interrelated stages. A concept of integrated IT management is proposed that combines corporate strategy, digital strategy, corporate governance, IT management, business needs, technological capabilities, resources, and risks into a single management cycle with a feedback mechanism. Statistical data confirm the scale of digitalization of banking operations and their direct relationship with the functioning of entrepreneurial structures, particularly trade enterprises. The practical significance of the study lies in the possibility of applying the proposed approach to align corporate and digital strategies, substantiate IT decisions, manage technological risks, and develop information technology management systems in other entrepreneurial structures.
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