Organizations seek to mirror their corporate governance arrangements in the activities of their key subunits – as IT function – in order to lower their organizational coordination costs. Some researches evidence that the mode of corporate governance significantly influences the mode of IT governance: organizations that have centralized their corporate governance also tend to centralize their IT governance, whereas organizations that have decentralized their corporate governance tend to decentralize their IT governance. There are several studies and researches discussing about the importance of governance. Some of them have origin from other disciplines, like finance, and were rethought on IT issues. Some researches define governance as the set of relationships between the organization’s management and its governing managers, and all stakeholders
