{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,2,10]],"date-time":"2026-02-10T18:12:54Z","timestamp":1770747174147,"version":"3.49.0"},"reference-count":59,"publisher":"Emerald","issue":"2","license":[{"start":{"date-parts":[[2012,3,9]],"date-time":"2012-03-09T00:00:00Z","timestamp":1331251200000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.emerald.com\/insight\/site-policies"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2012,3,9]]},"abstract":"<jats:sec><jats:title content-type=\"abstract-heading\">Purpose<\/jats:title><jats:p>The purpose of this paper is to critically rethink the concepts and the theoretical foundations of IT governance in small\u2010 and medium\u2010sized enterprises (SMEs).<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Design\/methodology\/approach<\/jats:title><jats:p>The paper is based on multiple case studies. In total, eight cases of outsourced information system projects where failures occurred were selected. An outsourced information system failure (OISF) is suggested as a failure of governance of the IT in a SME environment. A structure for stating propositions derived from two competing theories is proposed (Agency Theory and Theory of Trust).<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Findings<\/jats:title><jats:p>The results reveal that trust is slightly more important than control issues such as output\u2010based contracts and structured controls in the governance of IT in SMEs.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Practical implications<\/jats:title><jats:p>The world of SMEs is significantly different from that of large companies, and therefore, the concept of IT governance in SMEs needs reconsideration. For researchers and practitioners, it would be more meaningful to focus on actual, working SMEs instead of on a version of their activities derived from those of large companies.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Originality\/value<\/jats:title><jats:p>The paper offers two contributions. First, it elaborates the limited research on IT in SMEs and second, it brings theoretical foundations for their IT governance. The value of IT governance in SMEs is explained.<\/jats:p><\/jats:sec>","DOI":"10.1108\/02635571211204263","type":"journal-article","created":{"date-parts":[[2012,3,5]],"date-time":"2012-03-05T14:31:30Z","timestamp":1330957890000},"page":"206-223","source":"Crossref","is-referenced-by-count":36,"title":["Rethinking IT governance for SMEs"],"prefix":"10.1108","volume":"112","author":[{"given":"Jan","family":"Devos","sequence":"first","affiliation":[]},{"given":"Hendrik","family":"Van Landeghem","sequence":"additional","affiliation":[]},{"given":"Dirk","family":"Deschoolmeester","sequence":"additional","affiliation":[]}],"member":"140","reference":[{"key":"key2022012220173568600_b1","doi-asserted-by":"crossref","unstructured":"Adam, F. and O'Doherty, P. (2000), \u201cLessons from enterprise resource planning implementations in Ireland \u2013 towards smaller and shorter ERP projects\u201d, Journal of Information Technology, Vol. 15 No. 4, pp. 305\u201016.","DOI":"10.1177\/026839620001500406"},{"key":"key2022012220173568600_b2","doi-asserted-by":"crossref","unstructured":"Alpar, P. and Reeves, S. (1990), \u201cPredictors of MS\/OR application in small businesses\u201d, Interfaces, Vol. 20 No. 2, pp. 2\u201011.","DOI":"10.1287\/inte.20.2.2"},{"key":"key2022012220173568600_b3","doi-asserted-by":"crossref","unstructured":"Anderlini, L. and Felli, L. (2004), \u201cBounded rationality and incomplete contracts\u201d, Research in Economics, Vol. 58 No. 2004, pp. 3\u201030.","DOI":"10.1016\/j.rie.2003.12.001"},{"key":"key2022012220173568600_b4","unstructured":"Antlova, K. (2009), \u201cMotivation and barriers of ICT adoption in small and medium\u2010sized enterprises\u201d, E + M Ekonomie a Management, Vol. 12 No. 2, pp. 140\u201055."},{"key":"key2022012220173568600_b5","doi-asserted-by":"crossref","unstructured":"Aubert, B.A., Patry, M. and Rivard, S. (2003), \u201cA tale of two outsourcing contracts \u2013 an agency\u2010theoretical perspective\u201d, Wirtschaftsinformatik, Vol. 45 No. 2, pp. 181\u201090.","DOI":"10.1007\/BF03250897"},{"key":"key2022012220173568600_b6","doi-asserted-by":"crossref","unstructured":"Aubert, B.A., Patry, M. and Rivard, S. (2005), \u201cA framework for information technology outsourcing risk management\u201d, The DATA BASE for Advances in Information Systems, Vol. 36 No. 4, pp. 9\u201028.","DOI":"10.1145\/1104004.1104007"},{"key":"key2022012220173568600_b7","doi-asserted-by":"crossref","unstructured":"Avison, D., Gregor, S. and Wilson, D. (2006), \u201cManagerial IT unconsciousness\u201d, Communications of the ACM, Vol. 49 No. 7, pp. 89\u201093.","DOI":"10.1145\/1139922.1139923"},{"key":"key2022012220173568600_b59","doi-asserted-by":"crossref","unstructured":"Bahli, B. and Rivard, S. (2003), \u201cThe information technology outsourcing risk: a transaction cost and agency theory\u2010based perspective\u201d, Journal of Information Technology, Vol. 18 No. 3, pp. 211\u201021.","DOI":"10.1080\/0268396032000130214"},{"key":"key2022012220173568600_b8","doi-asserted-by":"crossref","unstructured":"Ballantine, J., Levy, M. and Powell, P. (1998), \u201cEvaluating information systems in small and medium\u2010sized enterprises: issues and evidence\u201d, European Journal of Information Systems, Vol. 7 No. 4, pp. 241\u201051.","DOI":"10.1057\/palgrave.ejis.3000307"},{"key":"key2022012220173568600_b9","doi-asserted-by":"crossref","unstructured":"Bernroider, E.W.N. (2008), \u201cIT governance for enterprise resource planning supported by the DeLone\u2010McLean model of information systems success\u201d, Information & Management, Vol. 45 No. 5, pp. 257\u201069.","DOI":"10.1016\/j.im.2007.11.004"},{"key":"key2022012220173568600_b10","doi-asserted-by":"crossref","unstructured":"Bigley, G.A. and Pearce, J.L. (1998), \u201cStraining for shared meaning in organization science: problems of trust and distrust\u201d, Academy of Management Review, Vol. 23 No. 3, pp. 405\u201021.","DOI":"10.5465\/amr.1998.926618"},{"key":"key2022012220173568600_b11","doi-asserted-by":"crossref","unstructured":"Blois, K.J. (1999), \u201cTrust in business to business relationships: an evaluation of its status\u201d, Journal of Management Studies, Vol. 36 No. 2, pp. 197\u2010215.","DOI":"10.1111\/1467-6486.00133"},{"key":"key2022012220173568600_b12","doi-asserted-by":"crossref","unstructured":"Blomqvist, K., Hurmelinna, P. and Seppanen, R. (2005), \u201cPlaying the collaboration game right \u2013 balancing trust and contracting\u201d, Technovation, Vol. 25 No. 5, pp. 497\u2010504.","DOI":"10.1016\/j.technovation.2004.09.001"},{"key":"key2022012220173568600_b13","doi-asserted-by":"crossref","unstructured":"Chang, S.I., Hung, S.Y., Yen, D.C. and Lee, P.J. (2010), \u201cCritical factors of ERP adoption for small\u2010 and medium\u2010sized enterprises: an empirical study\u201d, Journal of Global Information Management, Vol. 18 No. 3, pp. 82\u2010106.","DOI":"10.4018\/jgim.2010070104"},{"key":"key2022012220173568600_b14","doi-asserted-by":"crossref","unstructured":"Choudhury, V. and Sabherwal, R. (2003), \u201cPortfolios of control in outsourced software development projects\u201d, Information Systems Research, Vol. 14 No. 3, pp. 291\u2010314.","DOI":"10.1287\/isre.14.3.291.16563"},{"key":"key2022012220173568600_b15","doi-asserted-by":"crossref","unstructured":"Cragg, P. (2008), \u201cIdentifying key information systems competencies in small firms\u201d, Total Quality Management & Business Excellence, Vol. 19 Nos 1\u20102, pp. 29\u201035.","DOI":"10.1080\/14783360701601926"},{"key":"key2022012220173568600_b16","doi-asserted-by":"crossref","unstructured":"Devos, J., van Landeghem, H. and Deschoolmeester, D. (2010), \u201cThe theory of the lemon markets in IS research\u201d, in Dwivedi, Y.K., Wade, M. and Schneberger, S.L. (Eds), Information Systems Theory: Explaining and Predicting Our Digital Society, Springer, New York, NY.","DOI":"10.1007\/978-1-4419-6108-2_11"},{"key":"key2022012220173568600_b17","doi-asserted-by":"crossref","unstructured":"Dibbern, J., Goles, T. and Hirschheim, R. (2004), \u201cInformation systems outsourcing: a survey and analysis of the literature\u201d, The DATA BASE for Advances in Information Systems, Vol. 35 No. 4, pp. 6\u2010102.","DOI":"10.1145\/1035233.1035236"},{"key":"key2022012220173568600_b18","doi-asserted-by":"crossref","unstructured":"Dube, L. and Pare, G. (2003), \u201cRigor in information systems positivist case research: current practices, trends, and recommendations\u201d, MIS Quarterly, Vol. 27 No. 4, pp. 597\u2010635.","DOI":"10.2307\/30036550"},{"key":"key2022012220173568600_b19","doi-asserted-by":"crossref","unstructured":"Eisenhardt, K.M. (1989a), \u201cAgency theory: an assessment and review\u201d, Academy of Management Review, Vol. 14 No. 1, pp. 57\u201074.","DOI":"10.5465\/amr.1989.4279003"},{"key":"key2022012220173568600_b20","doi-asserted-by":"crossref","unstructured":"Eisenhardt, K.M. (1989b), \u201cBuilding theories from case\u2010study research\u201d, Academy of Management Review, Vol. 14 No. 4, pp. 532\u201050.","DOI":"10.5465\/amr.1989.4308385"},{"key":"key2022012220173568600_b21","unstructured":"European Commission (2003), \u201cCommission Recommendation 2003\/361\/EC\u201d, Official Journal of the European Union, Vol. 46, L 124, p. 6."},{"key":"key2022012220173568600_b22","doi-asserted-by":"crossref","unstructured":"Ewusi\u2010Mensah, K. (2003), Software Development Failures, MIT Press, Cambridge, MA.","DOI":"10.7551\/mitpress\/6322.001.0001"},{"key":"key2022012220173568600_b23","doi-asserted-by":"crossref","unstructured":"Gefen, D. (2004), \u201cWhat makes an ERP implementation relationship worthwhile: linking trust mechanisms and ERP usefulness\u201d, Journal of Management Information Systems, Vol. 21 No. 1, pp. 263\u201088.","DOI":"10.1080\/07421222.2004.11045792"},{"key":"key2022012220173568600_b24","doi-asserted-by":"crossref","unstructured":"Grossman, S.J. and Hart, O.D. (1983), \u201cAn analysis of the principal\u2010agent problem\u201d, Econometrica, Vol. 51 No. 1, pp. 7\u201045.","DOI":"10.2307\/1912246"},{"key":"key2022012220173568600_b25","doi-asserted-by":"crossref","unstructured":"Harrison, D.A., Mykytyn, P.P. and Riemenschneider, C.K. (1997), \u201cExecutive decisions about adoption of information technology in small business: theory and empirical tests\u201d, Information Systems Research, Vol. 8 No. 2, pp. 171\u201095.","DOI":"10.1287\/isre.8.2.171"},{"key":"key2022012220173568600_b26","doi-asserted-by":"crossref","unstructured":"Huang, R., Zmud, R.W. and Price, R.L. (2010), \u201cInfluencing the effectiveness of IT governance practices through steering committees and communication policies\u201d, European Journal of Information Systems, Vol. 19 No. 3, pp. 288\u2010302.","DOI":"10.1057\/ejis.2010.16"},{"key":"key2022012220173568600_b27","doi-asserted-by":"crossref","unstructured":"Iacovou, C.L. and Dexter, A. (2005), \u201cSurviving IT project cancellations\u201d, Communications of the ACM, Vol. 48 No. 4, pp. 83\u20106.","DOI":"10.1145\/1053291.1053292"},{"key":"key2022012220173568600_b28","unstructured":"IT Governance Institute (2007), Cobit Quickstart, 2th ed., IT Governance Institute, Rolling Meadows, IL."},{"key":"key2022012220173568600_b29","doi-asserted-by":"crossref","unstructured":"Jensen, M.C. and Meckling, W.H. (1976), \u201cTheory of the firm \u2013 managerial behavior, agency costs and ownership structure\u201d, Journal of Financial Economics, Vol. 3 No. 4, pp. 305\u201060.","DOI":"10.1016\/0304-405X(76)90026-X"},{"key":"key2022012220173568600_b30","doi-asserted-by":"crossref","unstructured":"Kirsch, L.J. (1997), \u201cPortfolios of control modes and IS project management\u201d, Information Systems Research, Vol. 8 No. 3, pp. 215\u201039.","DOI":"10.1287\/isre.8.3.215"},{"key":"key2022012220173568600_b31","doi-asserted-by":"crossref","unstructured":"Lander, M.C., Purvis, R.L., McCray, G.E. and Leigh, W. (2004), \u201cTrust\u2010building mechanisms utilized in outsourced IS development projects: a case study\u201d, Information & Management, Vol. 41 No. 4, pp. 509\u201028.","DOI":"10.1016\/j.im.2003.10.001"},{"key":"key2022012220173568600_b32","doi-asserted-by":"crossref","unstructured":"Lee, A.S. (1989), \u201cA scientific methodology for MIS case studies\u201d, MIS Quarterly, Vol. 13 No. 1, pp. 33\u201050.","DOI":"10.2307\/248698"},{"key":"key2022012220173568600_b33","doi-asserted-by":"crossref","unstructured":"Lee, A.S. and Baskerville, R.L. (2003), \u201cGeneralizing generalizability in information systems research\u201d, Information Systems Research, Vol. 14 No. 3, pp. 221\u201043.","DOI":"10.1287\/isre.14.3.221.16560"},{"key":"key2022012220173568600_b34","doi-asserted-by":"crossref","unstructured":"Lefebvre, L.A., Mason, R. and Lefebvre, E. (1997), \u201cThe influence prism in SMEs: the power of CEOs' perceptions on technology policy and its organizational impacts\u201d, Management Science, Vol. 43 No. 6, pp. 856\u201078.","DOI":"10.1287\/mnsc.43.6.856"},{"key":"key2022012220173568600_b35","doi-asserted-by":"crossref","unstructured":"Levy, M. and Powell, P. (2008), \u201cSmall firm transformation through IS\u201d, International Journal of Technology Management, Vol. 43 Nos 1\u20103, pp. 123\u201041.","DOI":"10.1504\/IJTM.2008.019411"},{"key":"key2022012220173568600_b36","unstructured":"Lyytinen, K. and Hirschheim, R. (1987), \u201cInformation systems failures \u2013 a survey and classification of the empirical literature\u201d, Oxford Surveys in Information Technology, Vol. 4, pp. 257\u2010309."},{"key":"key2022012220173568600_b37","doi-asserted-by":"crossref","unstructured":"Markus, M.L. and Robey, D. (1988), \u201cInformation technology and organizational change \u2013 causal structure in theory and research\u201d, Management Science, Vol. 34 No. 5, pp. 583\u201098.","DOI":"10.1287\/mnsc.34.5.583"},{"key":"key2022012220173568600_b38","doi-asserted-by":"crossref","unstructured":"Mohtashami, M., Marlowe, T., Kirova, V. and Deek, F.P. (2006), \u201cRisk management for collaborative software development\u201d, Information Systems Management, Vol. 23 No. 4, pp. 20\u201030.","DOI":"10.1201\/1078.10580530\/46352.23.4.20060901\/95109.3"},{"key":"key2022012220173568600_b39","doi-asserted-by":"crossref","unstructured":"Moynihan, T. (2002), \u201cCoping with client\u2010based \u2018people\u2010problems\u2019: the theories\u2010of\u2010action of experienced IS\/software project managers\u201d, Information & Management, Vol. 39 No. 5, pp. 377\u201090.","DOI":"10.1016\/S0378-7206(01)00104-5"},{"key":"key2022012220173568600_b40","doi-asserted-by":"crossref","unstructured":"Natovich, J. (2003), \u201cVendor related risks in IT development: a chronology of an outsourced project failure\u201d, Technology Analysis & Strategic Management, Vol. 15 No. 4, pp. 409\u201019.","DOI":"10.1080\/095373203000136015"},{"key":"key2022012220173568600_b41","doi-asserted-by":"crossref","unstructured":"Nooteboom, B. (1996), \u201cTrust, opportunism and governance: a process and control model\u201d, Organization Studies, Vol. 17 No. 6, pp. 985\u20101010.","DOI":"10.1177\/017084069601700605"},{"key":"key2022012220173568600_b42","doi-asserted-by":"crossref","unstructured":"Premkumar, G. (2003), \u201cA meta\u2010analysis of research on information technology implementation in small business\u201d, Journal of Organizational Computing and Electronic Commerce, Vol. 13 No. 2, pp. 91\u2010121.","DOI":"10.1207\/S15327744JOCE1302_2"},{"key":"key2022012220173568600_b43","doi-asserted-by":"crossref","unstructured":"Raymond, L. (1985), \u201cOrganizational characteristics and MIS success in the context of small business\u201d, MIS Quarterly, Vol. 9 No. 1, pp. 37\u201052.","DOI":"10.2307\/249272"},{"key":"key2022012220173568600_b44","doi-asserted-by":"crossref","unstructured":"Reed, M.I. (2001), \u201cOrganization, trust and control: a realist analysis\u201d, Organization Studies, Vol. 22 No. 2, pp. 201\u201028.","DOI":"10.1177\/0170840601222002"},{"key":"key2022012220173568600_b45","doi-asserted-by":"crossref","unstructured":"Riemenschneider, C.K., Harrison, D.A. and Mykytyn, P.P. (2003), \u201cUnderstanding it adoption decisions in small business: integrating current theories\u201d, Information & Management, Vol. 40 No. 4, pp. 269\u201085.","DOI":"10.1016\/S0378-7206(02)00010-1"},{"key":"key2022012220173568600_b46","doi-asserted-by":"crossref","unstructured":"Sabherwal, R. (1999), \u201cThe role of trust in outsourced IS development projects\u201d, Communications of the ACM, Vol. 42 No. 2, pp. 80\u20106.","DOI":"10.1145\/293411.293485"},{"key":"key2022012220173568600_b47","doi-asserted-by":"crossref","unstructured":"Sarker, S. and Lee, A.S. (2003), \u201cUsing a case study to test the role of three key social enablers in ERP implementation\u201d, Information & Management, Vol. 40 No. 8, pp. 813\u201029.","DOI":"10.1016\/S0378-7206(02)00103-9"},{"key":"key2022012220173568600_b48","unstructured":"Sauer, C. (1993), Why Information Systems Fail: A Case Study Approach, Alfred Wailer, Henley\u2010on\u2010Thames."},{"key":"key2022012220173568600_b49","doi-asserted-by":"crossref","unstructured":"Schmidt, R., Lyytinen, K., Keil, M. and Cule, P. (2001), \u201cIdentifying software project risks: an international Delphi study\u201d, Journal of Management Information Systems, Vol. 17 No. 4, pp. 5\u201036.","DOI":"10.1080\/07421222.2001.11045662"},{"key":"key2022012220173568600_b50","doi-asserted-by":"crossref","unstructured":"Schwarz, A. and Hirschheim, R. (2003), \u201cAn extended platform logic perspective of IT governance: managing perceptions and activities of IT\u201d, Journal of Strategic Information Systems, Vol. 12 No. 2, pp. 129\u201066.","DOI":"10.1016\/S0963-8687(03)00021-0"},{"key":"key2022012220173568600_b51","unstructured":"Soh, C. and Markus, M.L. (1995), \u201cHow IT creates business value: a process theory synthesis\u201d, paper presented on the 16th ICIS Conference, Amsterdam."},{"key":"key2022012220173568600_b52","unstructured":"Standish Group (2004), Third Quarter Research Report, The Standish Group International, Boston, MA."},{"key":"key2022012220173568600_b54","doi-asserted-by":"crossref","unstructured":"Thong, J.Y.L. (2001), \u201cResource constraints and information systems implementation in Singaporean small businesses\u201d, Omega\u2010International Journal of Management Science, Vol. 29 No. 2, pp. 143\u201056.","DOI":"10.1016\/S0305-0483(00)00035-9"},{"key":"key2022012220173568600_b53","doi-asserted-by":"crossref","unstructured":"Thong, J.Y.L., Yap, C.S. and Raman, K.S. (1997), \u201cEnvironments for information systems implementation in small businesses\u201d, Journal of Organizational Computing and Electronic Commerce, Vol. 7 No. 4, pp. 253\u201078.","DOI":"10.1207\/s15327744joce0704_1"},{"key":"key2022012220173568600_b55","unstructured":"Weill, P. and Ross, J. (2004), IT Governance: How Top Performers Manage IT Decision Rights for Superior Results, Harvard Business Press, Boston, MA."},{"key":"key2022012220173568600_b56","unstructured":"Weill, P. and Ross, J. (2005), \u201cA matrixed approach to designing IT governance\u201d, MIT Sloan Management Review, Vol. 46 No. 2, pp. 26\u201034."},{"key":"key2022012220173568600_b57","unstructured":"Yin, R.K. (2003), Case Study Research: Design and Methods, 3rd ed., Applied Social Research Methods Series, Vol. 5, 31, Sage, Thousand Oaks, CA."},{"key":"key2022012220173568600_b58","doi-asserted-by":"crossref","unstructured":"Zaheer, A., McEvily, B. and Perrone, V. (1998), \u201cDoes trust matter? Exploring the effects of interorganizational and interpersonal trust on performance\u201d, Organization Science, Vol. 9 No. 2, pp. 141\u201059.","DOI":"10.1287\/orsc.9.2.141"}],"container-title":["Industrial Management &amp; Data Systems"],"original-title":[],"language":"en","link":[{"URL":"http:\/\/www.emeraldinsight.com\/doi\/full-xml\/10.1108\/02635571211204263","content-type":"unspecified","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/www.emerald.com\/insight\/content\/doi\/10.1108\/02635571211204263\/full\/xml","content-type":"application\/xml","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/www.emerald.com\/insight\/content\/doi\/10.1108\/02635571211204263\/full\/html","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,7,24]],"date-time":"2025-07-24T23:38:39Z","timestamp":1753400319000},"score":1,"resource":{"primary":{"URL":"http:\/\/www.emerald.com\/imds\/article\/112\/2\/206-223\/175365"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2012,3,9]]},"references-count":59,"journal-issue":{"issue":"2","published-print":{"date-parts":[[2012,3,9]]}},"alternative-id":["10.1108\/02635571211204263"],"URL":"https:\/\/doi.org\/10.1108\/02635571211204263","relation":{},"ISSN":["0263-5577"],"issn-type":[{"value":"0263-5577","type":"print"}],"subject":[],"published":{"date-parts":[[2012,3,9]]}}}