“…A closer examination of this literature reveals that IT governance research has mainly concentrated on IT management and IT decision making (i.e., centralized, decentralized, and hybrid IT decision structures). Brown and Grant (2005) specify that such IT decision structures are one form of IT governance. Focusing only on this particular IT governance form, contemporary IT governance literature has explored many different facets of IT governance, such as the role of the board of directors, the effectiveness of the IT steering committee, IT control and firm performance, IT investment performance, and IT audit issues (Boritz & Lim, 2008;Gu, Xue, & Ray, 2008;Huff, Maher, & Munro, 2006;Mähring, 2006;Merhout & Havelka, 2008;Prasad, Heales, & Green, 2009;Trites, 2004).…”