Jul 2026· Information & Computer Security· pp. 1-34· 0 citations· 35 references
TL;DR
The results of this study indicate that successful implementation of the ISMM will require a balance of architectural approach, between structural standardization and context flexibility, which contributes to the development of more sophisticated ISMMs and supports trailblazing studies on AI-driven security maturity models.
Abstract
This research aims to conduct an empirical analysis of the development of Information Security Maturity Models (ISMMs) from 2021 to 2025, focusing on challenges of fragmentation, standardization and the integration of data-driven analytics within information security maturity frameworks.
A Systematic Literature Review was undertaken following the PRISMA protocol. Data were synthesized from 25 empirical studies retrieved from Scopus, Web of Science, IEEE Xplore, ScienceDirect and Google Scholar. Thematic and analytical synthesis (QA1–QA6) was conducted to form the basis for comprehensive analysis.
Four key themes emerged: 1. Gaps in fragmentation and standardization 2. Adaptability and contextual pliability 3. Assimilation of data-driven intelligence 4. Governance and organizational readiness. The study highlights a transition in contemporary ISMMs from a static compliance-focused approach to a more adaptive and analytical framework.
The results of this study indicate that successful implementation of the ISMM will require a balance of architectural approach, between structural standardization and context flexibility. Maturity models are not to be understood as strict compliance tool only, but as a governance structure, which can be adjusted to the current risk profile, degree of digital maturity and organizational resources.
This research advances the fragmented theoretical and empirical streams into a composite theory on sustainable cyber resilience. By integrating standardization, data analytics and organizational readiness, it contributes to the development of more sophisticated ISMMs and supports trailblazing studies on AI-driven security maturity models.
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.
Nania Nuzulita, Elga Ignafia, A. Azzahra et al.· bit-Tech· 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
The findings indicate that technologies such as blockchain, artificial intelligence, cloud computing, and XBRL have significantly transformed accounting recording, reporting, and auditing practices, but current accounting standards remain limited in addressing key issues.
Dea Syakiroh Maghfirotun Nisa'· EL MUHASABA: Jurnal Akuntans...· 0 citations
A systematic review following the PRISMA guidelines, this study analyzes Scopus-indexed papers published from 2020 to 2026 in order 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. In the initial search phase, a total of 1,208 records were identified; after screening, retrieval and eligibility assessment of these studies from both electronic databases and hand-searching, just 78 studies were included in the final synthesis. Our findings show that digital transformation drives sustainability in six main avenues—namely ESG governance, eco-innovation, decarbonization, circular economy practices, digital maturity and social sustainability. However, with digital transformation being identified as sustainability by other means, without appropriate organizational capabilities and data governance that include adequate data and analytics support for innovation routines, regulatory pressures and strategic decision-making processes to be adopted together at scale across an organization because they are complementary. Also, the review suggests that by relying heavily on a style of quantitative testing based on looking for associations between concepts in datasets empirically available, research suffers from conceptual inconsistencies and uneven coverage across empirical contexts. The review presents a new conceptualization for digital transformation as an enabler of sustainability, which comes with execution conditions and identifies future research agendas to distinguish genuine sustainability effects from the simple prominence of sustainability.
I. Suteja, Purwanto Purwanto, Felix Siswanto· Eduvest - Journal Of Univers...· 0 citations
The advancement of digital government initiatives has led to a wider deployment of IT systems for public service delivery. Consequently, public sector agencies must establish robust cyber defenses to safeguard critical information and infrastructure. This research evaluates the information security posture of the Padang City Communication and Informatics Office, focusing on its readiness to sustain digital transformation. The assessment aligns with the ISO/IEC 27001 framework and utilizes the KAMI Index 5.0 as the primary diagnostic tool. Employing a qualitative descriptive methodology, the study collected empirical data through field observations, stakeholder interviews, and comprehensive policy reviews. The diagnostic results revealed a compliance score of 518, demonstrating that the organization has established the baseline requirements of the ISO/IEC 27001 standard. Nonetheless, the overall maturity remains at Level II, showing that while several protective processes are active, they lack formal documentation and optimal coordination. To bridge these gaps, structured action plans are formulated across seven key assessment domains: governance (5 actions), risk mitigation (14 actions), security policy framework (5 actions), asset classification (13 actions), technical infrastructure (6 actions), data privacy (11 actions), and third-party control (6 actions). These actionable steps provide a strategic roadmap to enhance the mature of city's electronic administration security.
Fitri Safnita, Putri Ramdani, Maisan Dewi Puspa Khairani et al.· Komputasi· 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.· Journal of Multiperspectives...· 0 citations