{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,6,10]],"date-time":"2026-06-10T16:14:14Z","timestamp":1781108054383,"version":"3.54.1"},"reference-count":40,"publisher":"IGI Global Scientific Publishing","issue":"1","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2019,1]]},"abstract":"<jats:p>With the standardization of Information Technology (IT) governance through ISO\/IEC 38500 in the last decade, a good number of organizations have implemented IT governance (ITG) frameworks. Although it is not a fully extended practice. Given the fact that the use of balanced score cards (BSC) on ITG is not an unknown practice, the application of BSC in the implementation of ISO\/IEC 38500 has been given less importance, since it normally appears as just examples of good practices. This work not only explains why the BSC's applicability to align IT with business in ISO\/IEC 38500 implementations is not included in the standard, but also justifies the importance of BSC to report to the board or senior executive team in a clear way, without the details of the particular implementation framework of the standard. Thus, a framework that allows implementing IT BSCs within the context of IT governance is proposed, cascading objectives included in the strategic map through the tactical and operational level and backwards on the construction of the KPIs to better monitor IT.<\/jats:p>","DOI":"10.4018\/ijitbag.2019010102","type":"journal-article","created":{"date-parts":[[2019,7,9]],"date-time":"2019-07-09T14:28:46Z","timestamp":1562682526000},"page":"22-39","source":"Crossref","is-referenced-by-count":3,"title":["How to Improve Board Accountability in ISO\/IEC 38500 Based on IT Governance Implementations"],"prefix":"10.4018","volume":"10","author":[{"given":"Carlos","family":"Juiz","sequence":"first","affiliation":[{"name":"University of Balearic Islands, Palma, Spain"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Beatriz","family":"G\u00f3mez","sequence":"additional","affiliation":[{"name":"University of Balearic Islands, Palma, Spain"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Ricardo","family":"Colomo-Palacios","sequence":"additional","affiliation":[{"name":"Faculty of Computer Sciences, \u00d8stfold University College, Halden, Norway"}],"role":[{"vocabulary":"crossref","role":"author"}]}],"member":"2432","reference":[{"key":"IJITBAG.2019010102-0","doi-asserted-by":"publisher","DOI":"10.1109\/HICSS.2014.546"},{"key":"IJITBAG.2019010102-1","doi-asserted-by":"publisher","DOI":"10.1007\/978-3-642-31069-0_47"},{"key":"IJITBAG.2019010102-2","author":"P.Andersson","year":"2012","journal-title":"Green IT Balanced Scorecard: A Model Developed for the Swedish Environment"},{"key":"IJITBAG.2019010102-3","doi-asserted-by":"publisher","DOI":"10.1016\/j.eswa.2010.02.012"},{"key":"IJITBAG.2019010102-4","doi-asserted-by":"publisher","DOI":"10.4018\/ijitbag.2014070102"},{"key":"IJITBAG.2019010102-5","unstructured":"Cadbury, A. 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Modelo para el gobierno de las TIC basado en las normas ISO."},{"issue":"1","key":"IJITBAG.2019010102-10","first-page":"32","article-title":"Audit Methodology for IT Governance.","volume":"14","author":"M.Gheorghe","year":"2010","journal-title":"Informa\u00e7\u00f5es Econ\u00f4micas"},{"key":"IJITBAG.2019010102-11","article-title":"Managing Corporate Social Responsibility by using the \u201c Sustainability-Balanced Scorecard.","author":"C. U.Gminder","year":"2002","journal-title":"10th International Conference of the Greening of Industry Network,"},{"key":"IJITBAG.2019010102-12","doi-asserted-by":"publisher","DOI":"10.1147\/sj.382.0472"},{"key":"IJITBAG.2019010102-13","doi-asserted-by":"publisher","DOI":"10.1017\/CBO9781107415324.004"},{"key":"IJITBAG.2019010102-14","unstructured":"Isaca. (2012). COBIT 5 - A Business Framework for the Governance and Management of Enterprise IT. Retrieved from www.isaca.org"},{"key":"IJITBAG.2019010102-15","unstructured":"ISO\/IEC 38500. (2015). Information Technology \u2014 Governance of IT - For the organization. Retrieved from http:\/\/www.iso.org\/iso\/catalogue_detail?csnumber=62816"},{"key":"IJITBAG.2019010102-16","unstructured":"ISO\/IEC 38504. (2016). Governance of information technology -- Guidance for principles-based standards in the governance of information technology. Retrieved from https:\/\/www.iso.org\/standard\/56638.html"},{"key":"IJITBAG.2019010102-17","doi-asserted-by":"publisher","DOI":"10.1007\/978-3-642-22603-8_13"},{"key":"IJITBAG.2019010102-18","doi-asserted-by":"crossref","unstructured":"Juiz, C., Colomo-Palacios, R., & G\u00f3mez, B. (2018). Cascading ISO\/IEC 38500 based Balanced Score Cards to improve board accountability. In CENTERIS - Conference on ENTERprise Information Systems, Lisbon, Portugal. Academic Press.","DOI":"10.1016\/j.procs.2018.10.059"},{"key":"IJITBAG.2019010102-19","doi-asserted-by":"crossref","unstructured":"Juiz, C., G\u00f3mez, B., Bermejo, B., Cordero, D., & Mory, A. 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