Proposing a Theoretical Model for IT Governance and IT Business Alignment

This paper suggests extending the view that strategic alignment is a core IT governance issue and postulates that considering operational alignment as well offers more precise insights into how governance mechanisms influence business process performance. Theoretically combining findings from IT value, IT business alignment and IT governance research, we show the tantamount role of top executive support and operational alignment from a governance perspective. Empirical data from 82 firms show, among others, that the impact of IT governance mechanisms on success is mediated by strategic and operational alignment.