Governing information technology (IT) investment: A contingency perspective on organization’s IT investment goals

Using contingency theory, we argue that there is not a uniform approach for companies to govern information technology (IT) investments. Rather, the level of governance over IT investments contingent upon organization’s goals its We find Australian organizations with both operation- and market-focused investment (i.e. dual-focused goals) demonstrate higher (ITIG) levels than those less focused goals. also document dual-IT-focused firms do implement high ITIG underperform. Our study informs business executives, boards directors, other practitioners interested in implementations JEL Classification: M1