Improving strategic information systems planning (SISP) has ranked as a key concern to IS executives for decades. This is despite widespread research on the topic. A noted concern has been the gap between opinions (espoused beliefs) and practices. The aim of the research was to investigate these two perspectives and then to compare them. A qualitative, interview-based research approach was followed. From interviews with 7 IS planners key themes emerged. For each theme, a diversity of espoused beliefs and practices were delineated. These themes were grouped into categories drawn from contemporary theory in SISP. A comparison between espoused beliefs and organisational practices concerning each theme revealed the level of congruence between these two perspectives. A consideration of the reasons for these levels of congruence or incongruence yielded insights into SISP.