Literature about IS strategic management or IS strategic value is abundant. Nonetheless, the bulk of existing studies are focused on the concept of alignment. They do not make sense of a strategic value "in practice" and still draw on notions such as activity or process to make sense of alignment. By means of a practice-based view of technology, three praxis are suggested here for the modeling of strategic value: legitimacy-related (based on adoption praxis), assimilative (related to design and acceptance praxis) and appropriative (linked to local adaptation and improvisation praxis). They are introduced by means of a "thought experiment" (a short story about a rifle).
de Vaujany, Francois-Xavier, "Strategic Alignment: What Else? A Practice Based View of IS Value" (2008). ICIS 2008 Proceedings. 4.