Principles of Data Definition for the Use of Measuring Governance

This study addresses the principles of data definition for the use of measuringgovernance. The study of data definition principles in the context of the measurement ofgovernance is driven by the exponential growth of data sources accelerated by digitization. Thestudy had two objectives: The identification of the data definition principles (1) and theexamination of indicators of these principles by means of a survey (2). Design/methodology/approach: It was a qualitative research approach for the identification ofthe data definition principles (objective 1). In addition to the scientific findings, interviews werecarried out with Subject Matter Experts (SME). In addition, a quantitative approach was chosento verify the indicators of the principles identified (objective 2). For data collection, >500 endusers of data systems were contacted with a viral invitation. This invitation resulted in 75completed questionnaires, of which a sample size of n=42 could be validated. Findings: The qualitative study identified 17 elementary principles of data definition. TheSME's ranked these principles. One third of the indicators describes the existence of datagovernance, which is essential for measuring governance. The quantitative study showed thatthe principles for the definition of content play a much greater role than the semantics andsyntax of the Data. The perceived Data Quality is positively correlated with the principles ofdata definition of the Content of Information. Research/practical implications: As data sources continue to grow exponentially, it becomesincreasingly difficult to aggregate them into information and make them comparable. Sincethese sources are not known to each other in advance, the creation of a common denominatorcan only be achieved by establishing principles of data definition. The findings of this studyhelp to define this minimum requirement of information content via principles of datadefinition. Originality/value: This study is based on the research gap of non-uniform data management inthe field of governance risk and compliance literature.