Strategic role of IT and IT governance mechanisms for the context of small and medium enterprises

The role of small and medium-sized enterprises in the economy is indisputable. However, these companies face great challenges to continue operating. Among them use IT resources return on investments made. Using agency theory as a theoretical lens, this article aims assess relationship between strategic governance mechanisms used context. From survey 68 service sector, it was possible identify that relational are more present context than structural or procedural mechanisms. It also information technology, context, has operational use. Finally, using Spearman coefficient Logistic Regression analyses, found higher levels led greater three dimensions, structural, procedural, relational, which corroborates view achieved from mix formal informal elements.