Gaps Between Theory and Practice on IT Governance Capabilities

Abstract

Nowadays, Information Technology (IT) governance is a core activity either adopted or at least expected by most organizations, to control the behavior of IT assets. However, this discipline faces a growing gap between the views, priorities and practices of academics and practitioners. This paper presents a consolidated view of capabilities for implementing IT governance within an organization. We evaluated such capabilities in the practice of Colombian companies within the logistics industry. The main gaps that arise when adopting IT governance capabilities are discussed, and research insights are provided for aligning theory and practice.