Shared Understanding in IT Governance and IT Management Implementation: An Analysis of Different Stakeholder Viewpoints

This article examines the association between stakeholder functional role and the perceived level of IT governance and IT management implementation. Specifically, this article takes a COBIT 5 perspective, by first analyzing perception differences at the level of the implementation of the seven COBIT 5 enablers, followed by an analysis at the level of the COBIT 5 process domains. The results indicate that a shared understanding about the IT governance and IT management implementation level between different organizational stakeholders can be improved, especially between (1) IT and (2) audit, risk, and compliance (ARC) stakeholders. As IT governance is seen as a critical enabler for the achievement of IT business value, an appropriate level of shared understanding about its implementation level among important stakeholder groups should be achieved.