Abstract
Nowadays, almost all the enterprises in the world fall in Small Medium Enterprises (SMEs) category even though SMEs has different definitions in different countries. At the same time, there is no exemplar standard and /or framework for information technology (IT) governance for SMEs. This paper presents the main issues in implementing IT governance in SMEs. Firstly, it explains the definition of SMEs and their characteristics, secondly it discusses IT governance definition and its framework. Finally, some issues and approaches for ITG implementation in SMEs are described, and end with conclusion and future work.
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