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This article explores governance and information. What is governance and what are the attitudes towards it? What is the value of information? Lack of common understanding of governance as an emerging subject area and common perceptions of the subject can be misleading. Over‐reliance upon computerised information systems can fault organisational decision making and yet there is a need for “factuality” in decision‐making to underpin expert opinion or management choice. These issues, together with the influence of management and organisational culture on governance and information systems design choices, are examined.

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