A systematic literature review to identify, evaluate, and synthesize scientific literature on the application of IT governance in e-commerce reveals that COBIT is the most widely adopted framework (25%), followed by the TOE Framework (15%) and ITIL (12.5%).
Abstract
The rapid growth of global e-commerce has positioned information technology (IT) governance as a strategic necessity for organizations operating in the digital commerce landscape. This study conducts a systematic literature review (SLR) to identify, evaluate, and synthesize scientific literature on the application of IT governance in e-commerce. Following the Kitchenham & Charters guidelines and the PRISMA 2020 reporting protocol, 40 primary studies published between 2014 and 2025 were selected from four major academic databases: Scopus, SpringerLink, ScienceDirect, and IEEE Xplore. The review is guided by three research questions addressing the frameworks applied, their impacts on e-commerce performance, and existing research gaps. The findings reveal that COBIT is the most widely adopted framework (25%), followed by the TOE Framework (15%) and ITIL (12.5%). The reviewed studies generally report positive impacts across six categories: information security, operational efficiency, innovation capability, organizational agility, business performance, and customer trust and loyalty, while several studies identify strategic IT alignment as an important mediating factor. Several COBIT-based studies in Indonesian e-commerce contexts report IT governance maturity levels of 2–3, suggesting opportunities to strengthen proactive and strategic governance practices. Significant research gaps include limited geographic coverage, insufficient representation of SMEs, a lack of longitudinal studies, low framework integration, and minimal exploration of emerging e-commerce models, such as AI-driven commerce and social commerce. These findings provide a structured evidence base for practitioners seeking to strengthen IT governance maturity and researchers identifying future research directions.
The implementation of ERP, cloud computing, blockchain, and AI enhances the quality, comparability, and transparency of accounting information, with effectiveness determined by governance readiness, institutional trust, and human resources, particularly among SMEs and the public sector in developing countries.
R. Safitri, Emylia Yuniarti, Sindy Elisia Husna et al.· Journal of Multiperspectives...· 0 citations
The implementation of ERP, cloud computing, blockchain, and AI enhances the quality, comparability, and transparency of accounting information, with effectiveness determined by governance readiness, institutional trust, and human resources, particularly among SMEs and the public sector in developing countries.
R. Safitri, Emylia Yuniarti, Sindy Elisia Husna et al.· 0 citations
Accounting Information Systems (AIS) have become an important concern with respect to how they improve or impair the performance of small and medium enterprises (SMEs). However, evidence on the relationship between AIS adoption and SME performance in Nigeria remains fragmented across different states, sectors, and outcome measures. This study reviewed empirical literature published between January 2016 and June 2026 to synthesize evidence on the relationship between AIS and SME performance in Nigeria, identify the specific AIS technologies reported in the literature, and examine the extent to which these technologies have been studied. A systematic literature review design was adopted following the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines. Relevant studies were retrieved from Google Scholar, Scopus, Web of Science, JSTOR, and African Journals Online (AJOL). Out of 357 records identified, 14 peer-reviewed empirical studies satisfied the inclusion criteria and were synthesized using a qualitative narrative approach. The review found consistent evidence that AIS adoption enhances SME performance through improved financial reporting quality, profitability, sales growth, operational efficiency, employee productivity, business sustainability, cost control, return on investment, and access to finance. The review also identified accounting software packages and cloud accounting technologies as the principal AIS technologies associated with improved performance. However, only three of the fourteen studies explicitly examined specific AIS technologies, indicating a significant gap in technology-specific research. The study concludes that AIS is an important driver of SME performance in Nigeria and recommends greater empirical attention to the performance implications of specific AIS technologies.
C. P. Nwachukwu, Ifeoma Augusta Chiagbata, Udoka Uche Okpala· African Journal of Managemen...· 0 citations
Evidence on IT reference frameworks across organizational and sectoral contexts is characterized, indicating that integration is concentrated around recurring interfaces among strategic governance, service operation, quality and assurance controls, enterprise architecture, and evidence feedback.
Alejandro Quintero Sánchez, José Ricardo Gómez Rodríguez, Luis Alberto Flores Chaires et al.· Information· 0 citations
Sustainable procurement (SP) has emerged as a strategic mechanism for integrating environmental, social, and economic considerations into organizational decision-making. This study aims to synthesize and analyze the intellectual and thematic development of SP research through a systematic literature review (SLR) combined with bibliometric analysis. Using the PRISMA framework, 4,425 Scopus-indexed publications were initially identified, from which 138 peer-reviewed journal articles met the inclusion criteria for in-depth analysis. The findings reveal a significant increase in research attention since 2012, reflecting SP’s evolution from a compliance-based policy tool to a strategic capability that drives innovation and sustainability performance. Five major thematic clusters were identified: (1) sustainability in public procurement, (2) the role of SP in the circular economy, (3) sustainable construction, (4) the role of corporate social responsibility (CSR), and (5) SP in higher education. Theoretically, the study draws on institutional theory, stakeholder theory, and the resource-based view to explain how external pressures, stakeholder expectations, and organizational capabilities jointly influence SP adoption and implementation. The results underscore the importance of robust institutional frameworks, leadership, and capability-building in advancing sustainable procurement. Finally, the study highlights future research opportunities in digital transformation, cross-sectoral collaboration, and the measurement of SP’s contribution to environmental, social, and governance (ESG) outcomes, thereby offering actionable insights for policymakers, practitioners, and academics.
Irfan Veryanto, M. Ulkhaq, H. Prastawa· ITEGAM- Journal of Engineeri...· 0 citations
This study analyzes Scopus-indexed papers published from 2020 to 2026 to shed light on how digital transformation enables sustainability-oriented outcomes and whether these contributions seem rooted in organizational change rather than represent aspirational disclosures of sustainability-related information.
I. Suteja, P. Purwanto, Felix Siswanto· Eduvest - Journal Of Univers...· 0 citations
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