… In this article, we discuss the concepts of decision rights and accountability, and the gap
that might sour the relationship between IT management and top management. … Our study
strongly indicates that IT managers perceive a gap between their decision rights and
accountability for major IT decisions. For most decisions the magnitude of this gap affects
their relationship with top management. However, different IT …

For better or worse, the IT spending boom has ground to a halt, replaced by a more sober
era where IT decisions are made with far greater scrutiny. Once bitten, twice shy is the name
of the game, as CEOs take more control of IT initiatives and tighten the purse strings by
demanding greater justification for new initiatives. This cautious, less trusting environment
has resulted in a credibility gap between management and IT, with IT staff in the vulnerable
position of feeling expendable as long as the outsourcing bug is in the air. And IT staff …