<?xml version="1.0" encoding="UTF-8"?>
<!DOCTYPE article PUBLIC "-//NLM//DTD JATS (Z39.96) Journal Publishing DTD v1.3 20210610//EN" "JATS-journalpublishing1-3.dtd">
<article article-type="research-article" dtd-version="1.3" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xml:lang="ru"><front><journal-meta><journal-id journal-id-type="publisher-id">managementscience</journal-id><journal-title-group><journal-title xml:lang="ru">Управленческие науки / Management Sciences</journal-title><trans-title-group xml:lang="en"><trans-title>Management Sciences</trans-title></trans-title-group></journal-title-group><issn pub-type="ppub">2304-022X</issn><issn pub-type="epub">2618-9941</issn><publisher><publisher-name>Financial University under The Government of Russian Federation</publisher-name></publisher></journal-meta><article-meta><article-id pub-id-type="doi">10.26794/2304-022X-2022-12-1-17-31</article-id><article-id custom-type="elpub" pub-id-type="custom">managementscience-352</article-id><article-categories><subj-group subj-group-type="heading"><subject>Research Article</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="ru"><subject>КОРПОРАТИВНОЕ УПРАВЛЕНИЕ</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="en"><subject>CORPORATE GOVERNMENT</subject></subj-group></article-categories><title-group><article-title>Совет директоров организации и корпоративное управление информационно-коммуникационными технологиями: новая парадигма корпоративных отношений</article-title><trans-title-group xml:lang="en"><trans-title>Board of Directors and ICT Governance: A New Paradigm for Corporate Relations</trans-title></trans-title-group></title-group><contrib-group><contrib contrib-type="author" corresp="yes"><contrib-id contrib-id-type="orcid">https://orcid.org/0000-0003-2999-2982</contrib-id><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Юхно</surname><given-names>А. С.</given-names></name><name name-style="western" xml:lang="en"><surname>Yukhno</surname><given-names>A. S .</given-names></name></name-alternatives><bio xml:lang="ru"><p>Александр Сергеевич Юхно — кандидат юридических наук, доцент, заместитель руководителя</p><p>Москва</p></bio><bio xml:lang="en"><p>Alexander S. Yukhno — Cand. Sci. (Law), Associate Professor, Deputy Head</p><p>Moscow</p></bio><email xlink:type="simple">alexander_yukhno@mail.ru</email><xref ref-type="aff" rid="aff-1"/></contrib></contrib-group><aff-alternatives id="aff-1"><aff xml:lang="ru"><institution>Федеральное казенное учреждение «Аппарат Общественной палаты Российской Федерации»</institution><country>Россия</country></aff><aff xml:lang="en"><institution>Office of the Civic Chamber of Russia</institution><country>Russian Federation</country></aff></aff-alternatives><pub-date pub-type="collection"><year>2022</year></pub-date><pub-date pub-type="epub"><day>13</day><month>04</month><year>2022</year></pub-date><volume>12</volume><issue>1</issue><fpage>17</fpage><lpage>31</lpage><permissions><copyright-statement>Copyright &amp;#x00A9; Юхно А.С., 2022</copyright-statement><copyright-year>2022</copyright-year><copyright-holder xml:lang="ru">Юхно А.С.</copyright-holder><copyright-holder xml:lang="en">Yukhno A.S.</copyright-holder><license xml:lang="ru" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>Данная работа распространяется под лицензией Creative Commons Attribution 4.0.</license-p></license><license xml:lang="en" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>This work is licensed under a Creative Commons Attribution 4.0 License.</license-p></license></permissions><self-uri xlink:href="https://managementscience.fa.ru/jour/article/view/352">https://managementscience.fa.ru/jour/article/view/352</self-uri><abstract><p>Предметом исследования является определение роли совета директоров организации в рамках корпоративного управления информационно-коммуникационными технологиями (далее — корпоративное управление ИКТ) на этапе ее цифровой трансформации. Цель статьи — исследование и выявление тенденций и специфики такого управления с учетом российского и зарубежного опыта. В работе используются методы обобщения, синтеза, сравнительного анализа подходов к определению роли совета директоров в период активных технологических изменений в организации и факторов, повышающих эффективность осуществления корпоративного управления ИКТ. Автором обобщена и проанализирована специфика такого управления, включая особенности его применения, необходимые организационные изменения, а также основные задачи совета директоров в этой области, что определяет научную новизну исследования. Эффективность корпоративного управления ИКТ советом директоров рассматривается автором в качестве критерия оценки готовности организации к цифровой трансформации и необходимого инструмента обеспечения исполнения членами советов директоров своих обязанностей. Делается вывод о том, что она зависит от множества факторов и требует учета специфики конкретной организации и стратегии ее развития. Результаты работы могут быть актуальны для российской корпоративной практики и дальнейших научных исследований в данной области.</p></abstract><trans-abstract xml:lang="en"><p>The following paper’s research subject is to determine the role of the board of directors of an organization in the framework of information and communication technologies governance (hereinafter — ICT governance) at a company’s digital transformation stage. The article aims to study and identify trends and features of ICT governance, taking Russian and foreign experience into account. Methods of generalization, synthesis, comparative analysis of up-to-date approaches are used in the paper to outline the role of the board of directors during a period of dynamic technological changes in the company and factors increasing its ICT governance effectiveness. The author summarizes and analyzes the ICT governance specifics, including the features of its application, the necessary organizational changes, as well as the main tasks of the board of directors in this domain, which determines the scientific novelty of the study. The effectiveness of ICT governance exercised by the board of directors is considered by the author as an assessment criterion of a company’s readiness for digital transformation and a necessary tool to ensure that members of the boards of directors perform their duties. It is concluded that it depends on many factors and requires considering various organization specifics and its development strategy on a case-by-case basis. The research results may be relevant for the Russian corporate practice and further studies in this area.</p></trans-abstract><kwd-group xml:lang="ru"><kwd>цифровая экономика</kwd><kwd>корпоративное управление</kwd><kwd>корпоративное управление информационно-коммуникационными технологиями</kwd><kwd>совет директоров</kwd><kwd>повестка дня заседаний совета директоров</kwd></kwd-group><kwd-group xml:lang="en"><kwd>digital economy</kwd><kwd>corporate governance</kwd><kwd>ICT governance</kwd><kwd>board of directors</kwd><kwd>board of directors’ meeting agenda</kwd></kwd-group></article-meta></front><back><ref-list><title>References</title><ref id="cit1"><label>1</label><citation-alternatives><mixed-citation xml:lang="ru">Damianides M. Sarbanes-Oxley and its governance: New guidance on its control and compliance. Information Systems Management. 2005;22(1):77–85. DOI: 10.1201/1078/44912.22.1.20051201/85741.9</mixed-citation><mixed-citation xml:lang="en">Damianides M. Sarbanes-Oxley and its governance: New guidance on its control and compliance. Information Systems Management. 2005;22(1):77–85. DOI: 10.1201/1078/44912.22.1.20051201/85741.9</mixed-citation></citation-alternatives></ref><ref id="cit2"><label>2</label><citation-alternatives><mixed-citation xml:lang="ru">Smith H.A., McKeen J.D. Developments in practice XXI: IT in the new world of corporate governance reforms. Communications of the Association for Information Systems. 2006;17(32):714–727. DOI: 10.17705/1CAIS.01732</mixed-citation><mixed-citation xml:lang="en">Smith H.A., McKeen J.D. Developments in practice XXI: IT in the new world of corporate governance reforms. Communications of the Association for Information Systems. 2006;17(32):714–727. DOI: 10.17705/1CAIS.01732</mixed-citation></citation-alternatives></ref><ref id="cit3"><label>3</label><citation-alternatives><mixed-citation xml:lang="ru">Юхно А.С. Перспективы и риски применения умных контрактов в корпоративном управлении. Страховое право. 2020;(1):40–43.</mixed-citation><mixed-citation xml:lang="en">Yukhno A.S. Prospects and risks of using smart contracts in corporate governance. Strakhovoe pravo = Insurance Law. 2020;(1):40–43. (In Russ.).</mixed-citation></citation-alternatives></ref><ref id="cit4"><label>4</label><citation-alternatives><mixed-citation xml:lang="ru">Юхно А.С. Корпоративное управление информационно-коммуникационными технологиями в цифровую эпоху. Вестник Института экономики Российской академии наук. 2021;(6):127–145. DOI: 10.52180/2073–6487_2021_6_127_145</mixed-citation><mixed-citation xml:lang="en">Yukhno A.S. ICT governance in the digital age. Vestnik Instituta ekonomiki Rossiiskoi akademii nauk = Bulletin of the Institute of Economics of the Russian Academy of Sciences. 2021;(6):127–145. (In Russ.). DOI: 10.52180/2073–6487_2021_6_127_145</mixed-citation></citation-alternatives></ref><ref id="cit5"><label>5</label><citation-alternatives><mixed-citation xml:lang="ru">Brown A.E., Grant G.G. Framing the frameworks: A review of IT governance research. Communications of the Association for Information Systems. 2005;15(38):696–712. DOI: 10.17705/1CAIS.01538</mixed-citation><mixed-citation xml:lang="en">Brown A.E., Grant G.G. Framing the frameworks: A review of IT governance research. Communications of the Association for Information Systems. 2005;15(38):696–712. DOI: 10.17705/1CAIS.01538</mixed-citation></citation-alternatives></ref><ref id="cit6"><label>6</label><citation-alternatives><mixed-citation xml:lang="ru">Obwegeser N., Yokoi T., Wade M., Voskes T. 7 Key principles to govern digital initiatives. In: Embracing reinvention: How companies are transforming in the digital age. Cambridge, MA: MIT Sloan Management Review; 2021:1–9. URL: https://www.kommunikationsraum.at/wp-content/uploads/2021/04/Going-Digital_Howtoembracechange.pdf (дата обращения: 08.06.2021).</mixed-citation><mixed-citation xml:lang="en">Obwegeser N., Yokoi T., Wade M., Voskes T. 7 Key principles to govern digital initiatives. In: Embracing reinvention: How companies are transforming in the digital age. Cambridge, MA: MIT Sloan Management Review; 2021:1–9. URL: https://www.kommunikationsraum.at/wp-content/uploads/2021/04/Going-Digital_Howtoembracechange.pdf (accessed on 08.06.2021).</mixed-citation></citation-alternatives></ref><ref id="cit7"><label>7</label><citation-alternatives><mixed-citation xml:lang="ru">Tannou M., Westerman G., Bonnet D., Ferraris P. Governance: A central component of successful digital transformation. Paris: Capgemini Consulting; 2012. 16 p. URL: https://www.capgemini.com/wp-content/uploads/2017/07/Governance__A_Central_Component_of_Successful_Digital_Transformation.pdf (дата обращения: 02.03.2021).</mixed-citation><mixed-citation xml:lang="en">Tannou M., Westerman G., Bonnet D., Ferraris P. Governance: A central component of successful digital transformation. Paris: Capgemini Consulting; 2012. 16 p. URL: https://www.capgemini.com/wp-content/uploads/2017/07/Governance__A_Central_Component_of_Successful_Digital_Transformation.pdf (accessed on 02.03.2021).</mixed-citation></citation-alternatives></ref><ref id="cit8"><label>8</label><citation-alternatives><mixed-citation xml:lang="ru">Nolan R., McFarlan F.W. Information technology and the board of directors. Harvard Business Review. 2005;83(10):96–106,157. URL: https://hbr.org/2005/10/information-technology-and-the-board-of-directors (дата обращения: 05.06.2021).</mixed-citation><mixed-citation xml:lang="en">Nolan R., McFarlan F.W. Information technology and the board of directors. Harvard Business Review. 2005;83(10):96–106,157. URL: https://hbr.org/2005/10/information-technology-and-the-board-of-directors (accessed on 05.06.2021).</mixed-citation></citation-alternatives></ref><ref id="cit9"><label>9</label><citation-alternatives><mixed-citation xml:lang="ru">Peterson R. Crafting information technology governance. EDPACS. 2004;32(6):1–24. DOI: 10.1201/1079/44819.32.6.20041201/85112.1</mixed-citation><mixed-citation xml:lang="en">Peterson R. Crafting information technology governance. EDPACS. 2004;32(6):1–24. DOI: 10.1201/1079/44819.32.6.20041201/85112.1</mixed-citation></citation-alternatives></ref><ref id="cit10"><label>10</label><citation-alternatives><mixed-citation xml:lang="ru">Pearce G. Digital transformation governance: What boards must know. Governance Directions. 2020;72(5). URL: https://www.governanceinstitute.com.au/resources/governance-directions/volume‑72-number‑5/digital-transformation-governance-what-boards-must-know/ (дата обращения: 07.04.2021).</mixed-citation><mixed-citation xml:lang="en">Pearce G. Digital transformation governance: What boards must know. Governance Directions. 2020;72(5). URL: https://www.governanceinstitute.com.au/resources/governance-directions/volume‑72-number‑5/digital-transformation-governance-what-boards-must-know/ (accessed on 07.04.2021).</mixed-citation></citation-alternatives></ref><ref id="cit11"><label>11</label><citation-alternatives><mixed-citation xml:lang="ru">Tapia D.M. COBIT 5 Principles and enablers applied to strategic planning. ISACA. Apr. 20, 2015. URL: https://www.isaca.org/resources/news-and-trends/industry-news/2015/cobit‑5-principles-and-enablers-applied-to-strategic-planning (дата обращения: 06.06.2021).</mixed-citation><mixed-citation xml:lang="en">Tapia D.M. COBIT 5 Principles and enablers applied to strategic planning. ISACA. Apr. 20, 2015. URL: https://www.isaca.org/resources/news-and-trends/industry-news/2015/cobit‑5-principles-and-enablers-applied-to-strategic-planning. (accessed on 06.06.2021).</mixed-citation></citation-alternatives></ref><ref id="cit12"><label>12</label><citation-alternatives><mixed-citation xml:lang="ru">Read T.J. Discussion of director responsibility for IT governance. International Journal of Accounting Information Systems. 2004;5(2):105–107. DOI: 10.1016/j.accinf.2004.01.003</mixed-citation><mixed-citation xml:lang="en">Read T.J. Discussion of director responsibility for IT governance. International Journal of Accounting Information Systems. 2004;5(2):105–107. DOI: 10.1016/j.accinf.2004.01.003</mixed-citation></citation-alternatives></ref><ref id="cit13"><label>13</label><citation-alternatives><mixed-citation xml:lang="ru">Rickards T., Grossman R. The board directors you need for a digital transformation. Harvard Business Review. 2017;(July). URL: https://hbr.org/2017/07/the-board-directors-you-need-for-a-digital-transformation (дата обращения: 17.03.2021).</mixed-citation><mixed-citation xml:lang="en">Rickards T., Grossman R. The board directors you need for a digital transformation. Harvard Business Review. 2017;(July). URL: https://hbr.org/2017/07/the-board-directors-you-need-for-a-digital-transformation (accessed on 17.03.2021).</mixed-citation></citation-alternatives></ref><ref id="cit14"><label>14</label><citation-alternatives><mixed-citation xml:lang="ru">Hodkinson P., Stadolnik E. Making successful transition from technology leader to board director. SpencerStuart. 2019. URL: https://www.spencerstuart.com/research-and-insight/making-a-successful-transition-from-technology-leader-to-board-director (дата обращения: 17.03.2021).</mixed-citation><mixed-citation xml:lang="en">Hodkinson P., Stadolnik E. Making successful transition from technology leader to board director. SpencerStuart. 2019. URL: https://www.spencerstuart.com/research-and-insight/making-a-successful-transition-from-technology-leader-to-board-director (accessed on 17.03.2021).</mixed-citation></citation-alternatives></ref><ref id="cit15"><label>15</label><citation-alternatives><mixed-citation xml:lang="ru">Cloyd M.A. Directors and information technology oversight. Harvard Law School Forum on Corporate Governance. 2013. URL: https://corpgov.law.harvard.edu/2013/02/14/directors-and-information-technology-oversight/ (дата обращения: 28.03.2021).</mixed-citation><mixed-citation xml:lang="en">Cloyd M.A. Directors and information technology oversight. Harvard Law School Forum on Corporate Governance. 2013. URL: https://corpgov.law.harvard.edu/2013/02/14/directors-and-information-technology-oversight/ (accessed on 28.03.2021).</mixed-citation></citation-alternatives></ref><ref id="cit16"><label>16</label><citation-alternatives><mixed-citation xml:lang="ru">D’Onofrio T. Zara’s new concept store showcasing fast fashion future of retail. The Digital Transformation People. May 15, 2018. URL: https://www.thedigitaltransformationpeople.com/channels/customer-engagement/zaras-new-concept-store-showcasing-fast-fashion-future-retail/ (дата обращения: 08.04.2021).</mixed-citation><mixed-citation xml:lang="en">D’Onofrio T. Zara’s new concept store showcasing fast fashion future of retail. The Digital Transformation People. May 15, 2018. URL: https://www.thedigitaltransformationpeople.com/channels/customer-engagement/zaras-new-concept-store-showcasing-fast-fashion-future-retail/ (accessed on 08.04.2021).</mixed-citation></citation-alternatives></ref><ref id="cit17"><label>17</label><citation-alternatives><mixed-citation xml:lang="ru">Kohli R.Innovating to create IT-based new business opportunities at United Parcel Service. MIS Quarterly Executive. 2007;6(4). URL: https://aisel.aisnet.org/misqe/vol6/iss4/3/ (дата обращения: 12.06.2021).</mixed-citation><mixed-citation xml:lang="en">Kohli R. Innovating to create IT-based new business opportunities at United Parcel Service. MIS Quarterly Executive. 2007;6(4). URL: https://aisel.aisnet.org/misqe/vol6/iss4/3/ (accessed on 12.06.2021).</mixed-citation></citation-alternatives></ref><ref id="cit18"><label>18</label><citation-alternatives><mixed-citation xml:lang="ru">Debreceny R., Gray G.L. IT governance drivers of process maturity. June 2011. URL: http://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.800.2633&amp;rep=rep1&amp;type=pdf (дата обращения: 18.07.2021)</mixed-citation><mixed-citation xml:lang="en">Debreceny R., Gray G.L. IT governance drivers of process maturity. June 2011. URL: http://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.800.2633&amp;rep=rep1&amp;type=pdf (accessed on 18.07.2021).</mixed-citation></citation-alternatives></ref><ref id="cit19"><label>19</label><citation-alternatives><mixed-citation xml:lang="ru">De Haes S., Joshi A., Huygh T., Jansen S. Exploring how corporate governance codes address IT governance. ISACA Journal. 2017;4:1–7. URL: https://www.isaca.org/resources/isaca-journal/issues/2017/volume4/exploring-how-corporate-governance-codes-address-it-governance</mixed-citation><mixed-citation xml:lang="en">De Haes S., Joshi A., Huygh T., Jansen S. Exploring how corporate governance codes address IT governance. ISACA Journal. 2017;4:1–7. URL: https://www.isaca.org/resources/isaca-journal/issues/2017/volume‑4/exploring-how-corporate-governance-codes-address-it-governance</mixed-citation></citation-alternatives></ref><ref id="cit20"><label>20</label><citation-alternatives><mixed-citation xml:lang="ru">Fletcher M. Five domains of information technology governance for consideration by boards of directors. Portland, OR: University of Oregon; 2006. 100 p. URL: https://scholarsbank.uoregon.edu/xmlui/bitstream/handle/1794/7820/2006-fletcher.pdf;sequence=1#:~:text=Domains%20include%3A%20IT%20Strategic%20Alignment,Management%2C%20and%20IT%20Performance%20Management</mixed-citation><mixed-citation xml:lang="en">Fletcher M. Five domains of information technology governance for consideration by boards of directors. Portland, OR: University of Oregon; 2006. 100 p. URL: https://scholarsbank.uoregon.edu/xmlui/bitstream/handle/1794/7820/2006-fletcher.pdf;sequence=1#:~:text=Domains%20include%3A%20IT%20Strategic%20Alignment,Management%2C%20and%20IT%20Performance%20Management</mixed-citation></citation-alternatives></ref><ref id="cit21"><label>21</label><citation-alternatives><mixed-citation xml:lang="ru">Aasi P., Rusu L., Vieru D. The role of culture in IT governance five focus areas: A literature review. International Journal of IT/Business Alignment and Governance. 2017;8(2):42–61. DOI: 10.4018/IJITBAG.2017070103</mixed-citation><mixed-citation xml:lang="en">Aasi P., Rusu L., Vieru D. The role of culture in IT governance five focus areas: A literature review. International Journal of IT/Business Alignment and Governance. 2017;8(2):42–61. DOI: 10.4018/IJITBAG.2017070103</mixed-citation></citation-alternatives></ref><ref id="cit22"><label>22</label><citation-alternatives><mixed-citation xml:lang="ru">Weill P. Don’t Just Lead, Govern: How Top-Performing Firms Govern IT. MIS Quarterly Executive. 2004;3(1):1–17. URL: https://aisel.aisnet.org/misqe/vol3/iss1/3/ (дата обращения: 09.08.2021).</mixed-citation><mixed-citation xml:lang="en">Weill P. Don’t Just Lead, Govern: How Top-Performing Firms Govern IT. MIS Quarterly Executive. 2004;3(1):1–17. URL: https://aisel.aisnet.org/misqe/vol3/iss1/3/ (accessed on 09.08.2021).</mixed-citation></citation-alternatives></ref><ref id="cit23"><label>23</label><citation-alternatives><mixed-citation xml:lang="ru">McDonald M.P., Rowsell-Jones A. The digital edge: Exploiting information &amp; technology for business advantage. Stamford, CT: Gartner, Inc.; 2012. 105 p. URL: https://www.gartner.com/imagesrv/books/digital-edge/TheDigitalEdge.pdf (дата обращения: 12.06.2021).</mixed-citation><mixed-citation xml:lang="en">McDonald M.P., Rowsell-Jones A. The digital edge: Exploiting information &amp; technology for business advantage. Stamford, CT: Gartner, Inc.; 2012. 105 p. URL: https://www.gartner.com/imagesrv/books/digital-edge/TheDigitalEdge.pdf (accessed on 12.06.2021).</mixed-citation></citation-alternatives></ref><ref id="cit24"><label>24</label><citation-alternatives><mixed-citation xml:lang="ru">Белевцев А. Главный фактор успешной цифровой трансформации — вовлеченность бизнеса. Сибирская нефть. 2020;(10):56–59.</mixed-citation><mixed-citation xml:lang="en">Belevtsev A. The key to successful digital transformation is business engagement. Sibirskaya Neft’. 2020;(10):56– 59. (In Russ.).</mixed-citation></citation-alternatives></ref><ref id="cit25"><label>25</label><citation-alternatives><mixed-citation xml:lang="ru">Bamford T., Dawkins W., Elliott S., House W., Le Goff P. The digital dilemma: Optimising board composition in the digital era. SpencerStuart. 2019. URL: https://www.spencerstuart.com/research-and-insight/the-digitaldilemma (дата обращения: 07.08.2021).</mixed-citation><mixed-citation xml:lang="en">Bamford T., Dawkins W., Elliott S., House W., Le Goff P. The digital dilemma: Optimising board composition in the digital era. SpencerStuart. 2019. URL: https://www.spencerstuart.com/research-and-insight/the-digitaldilemma (accessed on 07.08.2021).</mixed-citation></citation-alternatives></ref><ref id="cit26"><label>26</label><citation-alternatives><mixed-citation xml:lang="ru">Walker K. An external advisory council to help advance the responsible development of AI. AI. Mar. 26, 2019. URL: https://www.blog.google/technology/ai/external-advisory-council-help-advance-responsible-development-ai/ (дата обращения: 07.08.2021).</mixed-citation><mixed-citation xml:lang="en">Walker K. An external advisory council to help advance the responsible development of AI. AI. Mar. 26, 2019. URL: https://www.blog.google/technology/ai/external-advisory-council-help-advance-responsible-development-ai/ (дата обращения: 07.08.2021).</mixed-citation></citation-alternatives></ref><ref id="cit27"><label>27</label><citation-alternatives><mixed-citation xml:lang="ru">Мингазов С. Крупный бизнес выделил из себя IT-компании под налоговый маневр. Forbes. 02.04.2021. URL: https://www.forbes.ru/newsroom/biznes/425183-krupnyy-biznes-vydelil-iz-sebya-it-kompanii-pod-nalogovyy-manevr (дата обращения: 07.08.2021).</mixed-citation><mixed-citation xml:lang="en">Mingazov S. Big business has singled out IT companies for a tax maneuver. Forbes. Apr. 02, 2021. URL: https://www.forbes.ru/newsroom/biznes/425183-krupnyy-biznes-vydelil-iz-sebya-it-kompanii-pod-nalogovyymanevr (accessed on 07.08.2021). (In Russ.).</mixed-citation></citation-alternatives></ref><ref id="cit28"><label>28</label><citation-alternatives><mixed-citation xml:lang="ru">Leatherberry T., Kark K., McCormack D., Lamm R. The tech-savvy board: Engaging with CIOs and management on strategy, risk, and performance. Deloitte. May 15, 2019. URL: https://www2.deloitte.com/us/en/insights/topics/leadership/cio-boards-strategy-risk-performance.html (дата обращения: 20.08.2021).</mixed-citation><mixed-citation xml:lang="en">Leatherberry T., Kark K., McCormack D., Lamm R. The tech-savvy board: Engaging with CIOs and management on strategy, risk, and performance. Deloitte. May 15, 2019. URL: https://www2.deloitte.com/us/en/insights/topics/leadership/cio-boards-strategy-risk-performance.html (accessed on 20.08.2021).</mixed-citation></citation-alternatives></ref><ref id="cit29"><label>29</label><citation-alternatives><mixed-citation xml:lang="ru">Wee Gog B., Lee J., Ng J., Ow Yong K. The effect of board independence on information asymmetry. European Accounting Review. 2016;25(1):155–182. DOI: 10.1080/09638180.2014.990477</mixed-citation><mixed-citation xml:lang="en">Wee Gog B., Lee J., Ng J., Ow Yong K. The effect of board independence on information asymmetry. European Accounting Review. 2016;25(1):155–182. DOI: 10.1080/09638180.2014.990477</mixed-citation></citation-alternatives></ref><ref id="cit30"><label>30</label><citation-alternatives><mixed-citation xml:lang="ru">Bankewitz M., Åberg C., Teuchert C. Digitalization and board of directors: A new era of corporate governance? Business and Management Research. 2016;5(2):58–69. DOI: 10.5430/bmr.v5n2p58</mixed-citation><mixed-citation xml:lang="en">Bankewitz M., Åberg C., Teuchert C. Digitalization and board of directors: A new era of corporate governance? Business and Management Research. 2016;5(2):58–69. DOI: 10.5430/bmr.v5n2p58</mixed-citation></citation-alternatives></ref><ref id="cit31"><label>31</label><citation-alternatives><mixed-citation xml:lang="ru">Belousov D.R., Penukhina E.A. On the construction of a qualitative model of the Russian ICT ecosystem. Studies on Russian Economic Development. 2018;29(3):295–302. (In Russ.: Problemy prognozirovaniya. 2018;(3):94–104).</mixed-citation><mixed-citation xml:lang="en">Belousov D.R., Penukhina E.A. On the construction of a qualitative model of the Russian ICT ecosystem. Studies on Russian Economic Development. 2018;29(3):295–302. (In Russ.: Problemy prognozirovaniya. 2018;(3):94–104).</mixed-citation></citation-alternatives></ref></ref-list><fn-group><fn fn-type="conflict"><p>The authors declare that there are no conflicts of interest present.</p></fn></fn-group></back></article>
