The need to strategically manage IT resources such that they enhance the business value of firms makes IT governance (ITG), in conjunction with IT alignment, an ongoing issue for IS researchers and practitioners. In addressing this issue, the present study aims to validate a research model that relates, within a strategic IT management framework, the firm's ITG and IT alignment capabilities to its IT performance. To do so, a survey of 223 manufacturing SMEs (small and medium-sized enterprises) was realized. Results confirm the hypothesized relationships between the firm's environmental uncertainty, strategic IT orientation, ITG and IT alignment capabilities. They constitute a solid validation of the impact of the strategic management of IT resources and governance of IT on IT performance in the specific context of manufacturing SMEs.

对战略性地管理IT资源以提高公司业务价值的需求使IT治理（ITG）与IT一致性结合成为IS研究人员和从业人员的一个持续问题。为了解决这个问题，本研究旨在验证一种研究模型，该模型在战略性IT管理框架内将公司的ITG和IT调整能力与其IT绩效相关联。为此，对223个制造业中小企业（中小型企业）进行了调查。结果证实了公司环境不确定性，战略性IT定位，ITG和IT调整能力之间的假设关系。它们构成了对IT资源的战略管理和IT治理对制造业中小企业特定环境中IT绩效的影响的可靠验证。