“…• Allegedly, there are more popular topics in the definitions depending on the interests or needs of the author/researcher, showing no consensus (Raymond, Bergeron, Croteau, & Uwizeyemungu, 2019;Robb & Parent, 2009). • Several empirical studies show the theory-practice gap of implementing IT governance in organizations (Buchwald, Urbach, & Ahlemann, 2014;De Maere & De Haes, 2017; González-Rojas, Gómez-Morantes, & Beltrán, 2018;Daniël Smits & Van Hillegersberg, 2018b;Teo, Abd Manaf, & Choong, 2013). • Some barriers in the implementation of IT governance are related to social aspects such as lack of communication between IT governance and IT management, lack of understanding and trust, and different executives' perceptions of IT business value (Buchwald et al, 2014;Parry & Lind, 2016;Phiri & Weiguo, 2013;Rahimi, Møller, & Hvam, 2016;Tallon, 2014;.…”