Developing a Taxonomy for the Understanding of Business and IT Alignment Paradigms and Tools

The alignment of information technology with business objectives tends to be a managerial priority in modern organisations. Thus, practitioners and researchers have proposed different approaches to assess this relationship, some following similar approaches whilst others proposing different ones. The variety of approaches proposed, however, has created confusion about the applicability and context in which these approaches can be used. Thus, aiming to tackle this challenge, this paper proposes a taxonomy that organises and compares studies of alignment assessment in terms of their theoretical constructors and their practical use. The taxonomy is build around two research sources: a) a review of the literature of alignment and b) a framework for comparing IS methodologies. The structure of the taxonomy permits insights into studies by means of six theoretical (objective, nature of strategy, paradigm, dimension, type of measurement, model) and six practical constructors (audience, scope, output, techniques, product, target). The taxonomy is then applied to six assessment studies. The benchmarking analysis of these helped to identify their theoretical basis and its practical use, and confirms the need for more practical mechanisms to assess alignment. Additionally, it becomes apparent that process perspectives and social understanding of alignment are the two main paradigms for alignment.