Using contingency theory, we argue that there is not a uniform approach for companies to govern information technology (IT) investments. Rather, the level of governance over IT investments is contingent upon the organization’s goals for its IT investments. We find that Australian organizations with both operation- and market-focused IT investment goals (i.e. dual-focused IT goals) demonstrate higher IT investment governance (ITIG) levels than those with less focused IT goals. We also document that dual-IT-focused firms that do not implement high levels of ITIG underperform. Our study informs business executives, boards of directors, and other practitioners interested in governance implementations over IT investments.

JEL Classification: M1

使用权变理论，我们认为公司没有统一的方法来管理信息技术（IT）投资。而是，对IT投资的管理水平取决于组织的IT投资目标。我们发现，同时具有以运营和市场为中心的IT投资目标（即双重目标为IT的目标）的澳大利亚组织比没有以IT为目标的目标更高的组织，展现出更高的IT投资治理（ITIG）水平。我们还记录到，没有实施ITIG较高水平的以IT为中心的双重公司表现不佳。我们的研究为业务主管，董事会和其他对IT投资的治理实施感兴趣的从业人员提供了信息。

JEL分类：M1