This article assesses key aspects of IT governance comprising strategic planning especially alignment, value delivery, and control objectives through an empirical study of Austrian medium sized and large enterprises. Enterprise Resource Planning (ERP) systems are in general seen as key information systems supporting e-business processes. The findings show an underdeveloped IT governance competence in the Austrian market place in particular reflected through low levels of strategic alignment and strategic decision making, as well as missing ERP control procedures. Nevertheless, in term of value delivery a positive impact of ERP in a holistic, multi-dimensional assessment was observed covering ERP benefits, organisational performance effects, and key performance criteria used in an ERP balanced scorecard (BSC).
Bernroider, Edward W.N. and Hampel, Alexander, "Enterprise Resource Planning and IT Governance in Perspective: Strategic Planning and Alignment, Value Delivery, and Controlling" (2005). ICEB 2005 Proceedings (Hong Kong, SAR China). 115.