Research on strategic information systems planning (SISP) has been characterized by a heavy emphasis on normative models for IT strategy formulation. Numerous approaches to formulating strategic plans and for designing IT planning systems have been suggested in the literature. Despite this, evidence from empirical studies indicates that IT executives have a great deal of trouble in translating plans into actions and specific decisions. Hence, our knowledge on IT planning needs to be supplemented with an understanding of strategic IT decisions and the processes underlying them.