Purpose – The aim of this paper is to provide an understanding of information technology (IT) governance, from both a theory and practice perspective, and to identify current theory‐practice gaps within the organisations studied. Design/methodology/approach – This study developed a...

Purpose – The paper seeks to overcome previous research limitations by examining both macro (industry, country) and micro (functions, enterprise) level phenomena within the information communication technologies (ICT) use of small and medium‐sized enterprises (SMEs). Australia and Germany...