Enterprise Architecture is so far the highest development step in IT's architectural description of enterprises. At the beginning, just technological architecture existed. However, with the quickly growing complexity of IT other domains occurred, that had to be described. Information or application architectures can serve as examples. IT then realized, that it needed to add to its IT architectures a business view and consequently the discipline Enterprise Architecture came into being. Strategic management is crucial for the development of each enterprise. The thesis focuses on the strategic management of business and the strategic management of IT. The strategic management of business consists of a business strategy and an operating model. To the strategic management of IT then belongs an information strategy and IT governance. Business-IT alignment further explores and ensures the accord between the strategic management of business and the strategic management of IT. The aim of the thesis is to describe the relationship of Enterprise Architecture and the different forms of strategic management and to express to which rate Enterprise Architecture supports them. The explored relationships are: - The relationship of Enterprise Architecture and business strategy - The relationship of Enterprise Architecture and operating models - The relationship of Enterprise Architecture and information strategy - The relationship of Enterprise Architecture and IT governance - The relationship of Enterprise Architecture and business-IT alignment The goals of the thesis are reached via theoretical research and subsequent deduction. The author's personal asset consists of creating a hierarchical model of Enterprise Architecture, of defining Enterprise Architecture's reaction to business strategies, of modifying the methodology MMDIS in respect of information strategy, of depicting, how Enterprise Architecture can be used in IT governance, of illustrating, where Enterprise Architecture contributes to business-IT alignment and of assessing, to which rate Enterprise Architecture supports the different forms of strategic management.

This thesis explores the potential to unify three emerging disciplines: enterprise engineering, enterprise architecture and enterprise ontology. The current fragmentation that exists in literature on enterprise alignment and design constrains the development and growth of the emerging disciplines. Enterprises need to use a multi-disciplinary approach when they continuously align, design and re-design the enterprise. Although enterprises need to be aligned internally (across various enterprise facets), as well as externally (with the environment), most alignment approaches still focus on business-IT alignment, i.e. aligning the business operations with the information and communication technologies and systems of the enterprise. This study focuses on a popular business-IT alignment approach,called the foundation for execution approach, and its associated artefact, called the operating model. The study acknowledges the theoretical contribution of the operating model to establish the required level of business process integration and standardisation at an enterprise in delivering goods and services to customers. Highlighting the practical problems in selecting an operating model for an enterprise, and more specifically the practical problems of identifying process reuse potential at an enterprise, a thesis statement is formulated: The operating model concept, as part of a business-IT alignment approach, can be enhanced with a process reuse identification framework, when a business-IT alignment contextualisation is used. The study is divided into two research questions. The first research question addresses the current fragmentation that exists in the literature, which impairs reuse of the existing business-IT alignment knowledge base. An inductive literature review develops the Business-IT Alignment Model to provide a common contextualisation for current business-IT alignment approaches. The second research question addresses the practical problems of the operating model regarding the identification of process reuse potential at an enterprise. Applying the newly developed Business-IT Alignment Model as a contextualisation instrument, the study demonstrates the use of design research in developing the Process Reuse Identification Framework. The conclusion after the investigation of the two research questions is that the thesis statement was confirmed, i.e. the operating model concept, as part of a business-IT alignment approach, can be enhanced with a process reuse identification framework, when a business-IT contextualisation is used. / Thesis (PhD)--University of Pretoria, 2013. / Industrial and Systems Engineering / Unrestricted

Alignment of information technology (IT) projects remains a concern for business executives and negatively impacts IT investments through failed projects. Drawing from the theory of systems thinking and the concept of holism, the purpose of this correlational study was to provide executive leaders with information about influences associated with the independent variables of project alignment and performance outputs, and the dependent variable, project success rates. Accordingly, the research question addressed the relationship between the 2-predictor variables and the outcome variable. Data collection involved a nonprobability, purposive sample of 49 credentialed project managers from Arizona who completed an online survey. Results from multiple linear regression analysis indicated statistically significant relationships between the predictor variables (F (2, 46) = 111.08, p < .001). The regression model predicted 82% of the variation resulted from the independent variables. The study's findings provide corporate leaders with a better understanding of project alignment, performance outputs, and project success rates from the operations perspective of project management professionals who contribute to the organization's competitive advantage through the implementation of strategic IT projects. The positive social change implications of this study include increased organization benefits, such as substantiated IT investments and higher profits. Increased project success rates substantiate IT investments through improved customer satisfaction and financial performance. Improved financial performance leads to higher profits, which leads to higher wages. Higher wages contributes positively to society-at-large through an enhanced quality of life.

Purpose: The purpose of this study is to enrich the literature, by increasing the understanding of how business intelligence (BI) initiatives can be aligned with the business strategy in small and medium enterprises (SMEs). Thus, prior research is insufficient in terms of BI and IT alignment research in SMEs. To fulfill the purpose the following research questions were addressed: RQ1: What are the challenges when aligning business intelligence initiatives with the business strategy in SMEs? RQ2: How can the identified challenges be mitigated, when aligning business intelligence initiatives with the business strategy in SMEs?  Method: This study is a qualitative single case study carried out at a Swedish IT-consultant firm. The primary data was conducted through 15 interviews in three different interview iterations exploratory, semi-structured, and validation interviews. The semi-structured interviews were analyzed through a thematic analysis.   Findings: The findings of the study are divided into two parts, where the first part addresses BI utilization, implementation, and BI alignment challenges and mitigators in SMEs. Where five challenges were identified: (1) management support, (2) data quality and quantity, (3) strategic ambiguity, (4) measurability and KPIs, and (5) miscommunication and conflict. Moreover, the study identified four mitigators to the challenges: (1) driver identification, (2) champions, (3) communication, and (4) strong data foundation. In the second part, the findings are summarized and put in context in a BI alignment roadmap, that describes how BI initiatives can be aligned with the business strategy in SMEs. Implications: This study contributes to the immature research field of BI and IT/business alignment in SMEs. Identifying BI alignment challenges and how they can be mitigated, resulting in a BI alignment roadmap. The roadmap can be used as a guide for SMEs who want to align their BI initiative. Furthermore, BI consultants can use the roadmap as a material of discussion, to determine their client’s BI maturity or readiness. Moreover, the roadmap can be built upon to include more challenges or perspectives.  Limitations and future research: This study is limited in terms of data collection, in a single case study setting, which affects the generalizability. Therefore, future studies could expand the scope of the data collection, in a multi-case study setting. / Syfte: Syftet med denna studie är att berika litteraturen genom att öka förståelsen för hur business intelligence (BI) initiativ kan anpassas till företagsstrategin i små och medelstora företag (SMF). Tidigare forskning är otillräcklig när det gäller anpassning av BI och IT i SMF. För att uppfylla syftet har följande forskningsfrågor behandlats: FR1: Vilka utmaningar finns det när det gäller att anpassa business intelligence till företagsstrategin i SMF? FR2: Hur kan de identifierade utmaningarna mildras vid anpassning av business intelligence initiativ till företagsstrategin i SMF? Metod: Denna studie är en kvalitativ enskild fallstudie utförd på ett svenskt IT-konsultföretag. Primärdata samlades in genom 15 intervjuer i tre olika intervjuiterationer, utforskande, semistrukturerade och valideringsintervjuer. De semistrukturerade intervjuerna analyserades genom en tematisk analys. Resultat: Resultaten av studien är uppdelade i två delar, där den första delen tar upp BI-användning, implementering och BI-anpassningsutmaningar och mildrande faktorer i SMF. Där fem utmaningar identifierades: (1) ledningsstöd, (2) datakvalitet och kvantitet, (3) strategisk oklarhet, (4) mätbarhet och nyckeltal och (5) felkommunikation och konflikter. Dessutom identifierade studien fyra lindrande faktorer för dessa utmaningar: (1) Identifiering av drivare, (2) förespråkare, (3) kommunikation och (4) stark databas. I den andra delen sammanfattas resultaten och sätts i ett sammanhang i en BI-anpassningsplan, som beskriver hur BI-initiativ kan anpassas till affärsstrategin i SMF. Bidrag: Denna studie bidrar till det omogna forskningsfältet BI och IT/affärsanpassning i SMF. Genom att identifiera utmaningar med BI-anpassning och hur de kan mildras, vilket resulterar i en anpassningsplan för BI-anpassning. Anpassningsplanen kan användas som vägledning för SMF som vill anpassa sitt BI-initiativ. Dessutom kan BI-konsulter använda anpassningsplanen som diskussionsmaterial för att fastställa kunders BI-mognad eller beredskap. Dessutom kan anpassningsplanen byggas vidare på för att inkludera fler utmaningar eller perspektiv. Begränsningar och framtida forskning: Denna studie är begränsad när det gäller datainsamling i en enskild fallstudie, vilket påverkar generaliserbarheten. Därför skulle framtida studier kunna utöka omfattningen av datainsamlingen, i en flerfallstudie.

In dieser Arbeit werden Unternehmensnetzwerke aus einer abhängigkeitsbasierten Perspektive betrachtet und es wird ein Beitrag zum Management solcher Netzwerke geleistet. Unter dem Begriff Management wird im Kontext dieser Arbeit die ganzheitliche Planung, Kontrolle und Steuerung verstanden. Dabei wurden in sechs wissenschaftlichen Erst- und Koautorenschaften diverse gestaltungsorientierte Forschungsergebnisse in Form von Design-Science-Artefakten entwickelt. Mit deren Hilfe können Managementaktivitäten in den Bereichen Business-IT-Alignment, Partnerauswahl in Netzwerken, sowie IT-Governance auf der Basis von Abhängigkeiten mit interorganisationaler Ausprägung betrachtet und gemeistert werden. In dieser kumulativen Dissertationsschrift werden die Resultate entlang des Lebenszyklus von Unternehmensnetzwerken eingeordnet, wodurch die Relevanz der eingereichten Artikel auf die einzelnen Netzwerklebensphasen gespiegelt wird. Zudem werden sowohl theoretische als auch praktische Implikationen der Resultate diskutiert. Insgesamt tragen sowohl die ganzheitliche Sichtweise als auch der interdisziplinäre Charakter der Ausarbeitungen zu einem gesteigerten Verständnis von Abhängigkeitsbeziehungen in Unternehmensnetzwerken bei.

現今的社會，由於企業經營環境的高度全球化，及資訊科技進化的速度愈來愈快，企業所面臨的挑戰是日漸提升的，也因而對資訊科技/資訊系統的仰賴程度大幅提高。更甚者，企業不僅僅是運用所謂的資訊科技/資訊系統來應付大環境的挑戰，同時也希望能運用資訊科技/資訊系統來提高自身的競爭優勢。就在這樣的背景下，對於企業來說，如何去定義一項IT/IS 的真正價值，及如何運用有限的資源並投資在正確的 IT/IS 上成了一個很重要的議題。為了滿足企業對於這樣的需求，本研究旨在運用 IT 投資組合理論，彙整過去學者及研究的結果，並予之修改，提出一套藉由三項衡量指標： IT alignment, Business Value, 及 E-readiness 來決策 IT/IS 投資優先順序的方法論。最後，我們將我們提出的方法論實際導入並運用在一個挑選的個案中，藉此來驗證本方法論的實用性及可行性。我們相信本研究的結果可以供未來的企業在評估IT/IS 投資計畫時使用，同時也可幫助後續欲研究 IT 投資組合的學者，在我們所提出的架構上繼續建構。 / Nowadays, as firms operate in a much more competitive environment due to the rapid speed of globalization and evolving technologies, firms rely on IT/IS much heavier than before. They use IT not just to cope with the environment, but also to gain competitive advantages. Therefore, it is important for firms to justify the real value of an IT/IS and to invest on the right while also critical IT/IS with limited resources. To fulfill this need, this research aims at developing an IT portfolio method to evaluate and determine the priorities of each IT/IS investments based on three criteria: IT alignment, business value, and e-readiness. A case study was applied to verify the reliability and feasibility of our proposed framework in real business practices. We believe the final findings are helpful to (1) practitioners who can use this framework to justify their IT investments; and (2) researchers who can build upon this model to further examine the application of IT portfolio methods.

Effective Governance of Enterprise Information Technology (GEIT) is very important for an enterprise that has a huge investment in IT infrastructure. Implementing effective GEIT helps an enterprise to meet stakeholder needs by creating business value through strategic business-IT alignment. This study focuses on the analysis of GEIT implementation related to strategic business-IT alignment using Control Objectives for Information and Related Technology (COBIT 5), using the Commercial Bank of Ethiopia (CBE) as a case study. Strategic alignment is found to be the main concern of GEIT and strong alignment between business objectives and IT capabilities as a means of creating an effective foundation for business execution. There are various internationally accepted GEIT good practices and standards. In this study, COBIT 5 is selected for its strong aspects of control objectives for strategic business-IT alignment that help enterprises’ security, risk and compliance guidance and serves as a tool for leveraging GEIT. COBIT 5 is the leading business framework for the GEIT by making clear that there is a separation between governance and management of IT. This is a single integrated framework that covers the enterprise holistically and integrates with other important frameworks and standards at an advanced level. In addition to this, the use of COBIT 5 Balanced Score Card (BSC) for performance measurement tool (goals cascade), Process Reference Model (PRM), Process Assessment Model (PAM), principles and enablers and Capability Maturity Model (CMM) tool also utilise IT investments more effectively and accurately and measure performance with lower costs through stronger governance. This study analysed how enterprises effectively implement GEIT practices using COBIT 5 to achieve strong strategic business-IT alignment. The target groups of the study were the top management and IT management of CBE. The researcher used explanatory sequential mixed methods (both quantitative and qualitative) data collection techniques and analysis procedures. In the quantitative data collection, data were collected and analysed using GEIT practices maturity assessment tool, Luftman Strategic Alignment Maturity Model (LAMM) tool and the data analysed using Statistical Package for the Social Science (SPSS). In the qualitative phase of the study, evidence was collected and examined from observation and participation, document review, focus group, formal and informal discussions with selected managements of CBE and gap assessment using COBIT 5. Finally, the researcher integrated results to combine the quantitative and qualitative methods. The finidngs of the quantitative analysis indicate that the maturity level of GEIT practices implementation was 1.77, around level 2 maturity level (repeatable but intuitive), whereas the business-IT alignment maturity level of 53.13% agrees that strategic alignment business-IT was good level 3 (established, focused processes) in the case of CBE. GEIT practices implementation regarding strategic business-IT alignment is found to be positive. The data qualitative analysis indicates that the achievement of the capability level of GEIT processes is not defined and deployed based on international best practices and also confirms that the GEIT BSC is not yet implemented. The achievement capability level of GEIT processes implementation using COBIT 5 is under level 2. In this study, the gap between the existing GEIT practices processes and desirable level 4 (managed and measurable) using COBIT 5 was identified and a method to fill the gap was proposed. / School of Computing / M. Sc. (Computing)

Today’s enterprises are operating in a highly complex environment with rapid disruptions from different areas such as technology, regulations or market, all of them capable of bringing the entire industry upside down. And many large organizations are adopting agile software development methods as part of their continuous push towards higher flexibility and shorter lead times. Agility, however, introduces challenges and problems for the engineering of enterprises, yet few reports on organizational alignment in this regard are available in the literature. This problem of alignment between business/operations and IT has been around for as long as computers have been introduced to the work offices and is still today an important issue for enterprises of any kind. This thesis, therefore, tries to investigate the lack of insight or fragmented knowledge regarding organizational design or architecture of modern enterprises in both academia and industry. The purpose of this thesis is to explicate the challenges and recommendations found in research papers, industrial whitepapers and interviews in order to propose guidelines for achieving better alignment. The goal of this thesis is to provide an inventory of available researches in the area of Business and IT Alignment (BITA) and organizational science in order to help suggest a basis for future research. For this purpose, a Design Science Research (DSR) strategy has been followed in combination with a literature review accompanied by two rounds of interviews as a means for data collection and evaluation. The artefacts resulting from this thesis take the form of fifteen guidelines extracted using coding analysis from the literature review and a first round of interviews at a major Swedish vehicle manufacturing enterprise. The guidelines were subsequently evaluated in a second round of interview with an industry expert reviewing the correctness and usefulness of the guidelines. The results of the evaluation proved that guidelines were useful for both the academia and industry experts. Hence, enabling the author to claim that a tentative proposition has been achieved. / Dagens företag arbetar i en mycket komplex miljö med snabba störningar från olika områden som teknik, regler eller marknader, som alla kan vända hela branschen upp och ner. Och många stora organisationer använder sig av agila programvaruutvecklingsmetoder som en del av deras kontinuerliga tryck mot högre flexibilitet och kortare ledtider. Agilitet eller snabbfothet medför emellertid utmaningar och problem för konstruktion av organisationer, men få rapporter om organisatorisk anpassning i detta avseende finns tillgängliga i litteraturen. Detta problem med anpassningen mellan verksamhet och IT har funnits så länge datorer har introducerats på arbetsplatserna och är än idag en viktig fråga för organisationer av alla slags. Denna avhandling försöker därför undersöka bristen på insikt eller fragmenterad kunskap om organisationsdesign eller arkitektur hos moderna företag i både den akademiska världen och såväl industrin. Syftet med denna avhandling är att beskriva de utmaningarna och rekommendationerna som finns i forskningspapper, industriella vitböcker och intervjuer för att föreslå riktlinjer för bättre anpassning. Målet med denna avhandling är att tillhandahålla en inventering av tillgängliga forskningar inom området Business and IT Alignment (BITA) och organisationsvetenskap för att kunna föreslå en grund för framtida forskning. För detta ändamål har en Design Science Research (DSR) strategi följts i kombination med en litteraturstudie åtföljd av två intervjuomgångar som ett medel för datainsamling och utvärdering. Artefakterna som härrör från denna avhandling har formen av femton riktlinjer extraherade med hjälp av kodningsanalys från litteraturstudien och en första intervjuomgång hos ett stort svenskt fordonstillverkningsföretag. Riktlinjerna utvärderades därefter i en andra intervjuomgång med en branschexpert som granskade riktigheten och användbarheten av riktlinjerna. Resultaten av utvärderingen visade att riktlinjerna var användbara för både akademin och branschexperter. Därför gör det möjligt för författaren att hävda att en preliminär proposition har uppnåtts.

Thesis submitted in fulfilment of the requirements for the degree Doctor of Technology: Information Technology in the Faculty of Informatics and Design at the Cape Peninsula University of Technology 2013 / The alignment between business and information technology (IT) strategies has been a challenge for many years. Strategic alignment models and enterprise architecture methodologies and frameworks have been developed to assist business and IT managers with improving alignment between business and IT strategies. The business analyst, systems analyst and project manager are key role players in delivering the information systems (IS) needs of business and therefore key in aligning business and IT strategies. Despite literature and research suggesting a positive influence of emotional intelligence on occupational performance in various industries, the development of emotional intelligence of the business analyst, systems analyst and project manager is neglected by software development organisations. Emotional intelligence is neglected in industry IS competency models as well as documented standards for the business analysis and project management profession (BABOK and PMBOK). Emotional intelligence is not addressed in strategic alignment models and enterprise architecture methodologies and frameworks. Emotional intelligence is equally neglected in IS literature. Systematic research investigating the impact of emotional intelligence on occupational performance of IT professionals remains sparse. The purpose of this study was to determine which emotional intelligence competencies are needed to improve the occupational performance of business analysts, systems analysts and project managers in delivering business information system needs. The study took the form of a multiple interpretive case study. Qualitative data was collected using semi-structured interviews with stakeholders from 20 software development organisations utilising the roles of the business analyst, systems analyst and project manager. Quantitative data was collected using the Genos Emotional Intelligence Inventory with the aim of identifying the patterns of emotional intelligence visible in the sample of business analysts, systems analysts and project managers assessed. The study suggests emotional intelligence has a role to play in alignment between business and IT strategies. It is proposed that industry IS competency models as well as the standards for the business analysis and project management profession as documented in BABOK and PMBOK include specific emotional intelligence competencies. The study also proposes that higher education institutions in IT/IS such as universities of technology, as well as training providers focusing on business analysis, systems analysis and project management, should focus not only on technical skills but emotional intelligence skills as well when developing the supply pipeline of business analysts, systems analysts and project managers. Keywords: Emotional intelligence, business – IT alignment, information technology, enterprise architecture, business analyst, systems analyst, project manager, competencies, non-technical skills.

A common challenge in organizations is a perception of that different languages are spoken among IT and other departments. Co-workers come from different background, have different knowledge base and sometimes even different objectives which can make an alignment more challenging. Enterprise Architecture (EA) can align IT investments with business directions and potentially solve issues regarding business-IT misalignments and bring value to organizations. Technical Debt (TD) is a well-established concept in software development and means that a solution that is “quick and dirty” is applied in order to earn time in short term and be able to provide a function in a system more quickly. This primitive implementation will at a later stage need to be corrected and rewritten, and the longer it takes, the more advanced, complex and time-consuming the correction will be. As EA has grown, major scientific and academic contributions have been developed. What is still missing is insight and ability to include a debt concept, which not only address TD but also business aspects. By adapting the TD concept in the EA domain, a new metaphor, providing a holistic perspective, has been proposed; Enterprise Architecture Debt (EAD). Up to the present debts for measuring EAD has been identified, but current research projects has not yet identified when a certain measure is to be considered of high or low quality. There is a need to develop a process for deriving such thresholds and identifying them. To be able to communicate the severity of an EAD to stakeholders, thresholds for EAD measures plays an important role. These thresholds will in the long term play a role in providing a tool for computer scientist working in organizations exploiting EA, and also contribute to current research within the field of IT-management and EA. By adopting a systematic process for defining expert driven thresholds a first version of a process for defining EAD thresholds could be presented and tested with domain experts. Five common opinions were detected, regarding the process, among the experts. The process could potentially facilitate useful communication and it was considered positive that it highlighted the context of the EAD. Also, that clearer process description and real-world EA model examples was needed, and that the moment of selecting membership function was unnecessary came up. Further, drivers for EAD thresholds and areas where it is perceived as important to have thresholds for EADs was a focus during the study. Cost and time, responsibility and engagement and context are perceived to be important drivers for EAD thresholds. While the business-it alignment and master data are seen as important areas. Also, context can play an important role when determine important areas. / En vanlig utmaning inom organisationer är uppfattningen av att olika språka talas på IT-avdelningen och övriga avdelningar. Medarbetare kommer från olika bakgrund, har olika kunskapsbas och ibland till och med olika mål, vilket kan göra fastställandet av riktning mer utmanande. Enterprise Architecture (EA) kan säkerställa att IT investeringar och affärs direktiv går i samma riktning och kan därmed potentiellt lösa problem i anslutning till IT och övrig affärsverksamhet som uppstått på grund av detta och skapa värde till organisationen. Teknisk skuld är ett väletablerat koncept inom mjukvaruutveckling och syftar till att enlösning som är ”quick and dirty” tillämpas för att vinna tid på kort sikt och kunna tillämpa en funktionalitet i ett system snabbare. Denna primitiva implementation kommer vid senare tillfälle behöva korrigeras och skrivas om. Ju längre tid det tar desto mer avancerad, komplex och tidskrävande kommer ändringen att bli. I takt med att EA har vuxit har stora vetenskapliga och akademiska bidrag utvecklats. Vad som fortfarande saknas är insikt och förmåga att inkludera ett skuldkoncept som inte bara adresserar tekniks skuld utan även affärsaspekter. Genom att introducera konceptet teknisk skult i EA domänen har en ny metafor, som tillhandahåller ett helhetsperspektiv, föreslagits; Enterprise Architecture Debt (EA Debt). Fram tills idag har skulder för att mäta EA Debt blivit identifierade, men aktuella forskningsprojekt har ännu inte identifierat när en viss EA Debt är hög eller låg. Det finns ett behov av att utveckla en process för att härleda sådana gränsvärden och identifiera dem. För att kunna kommunicera all varlighetsgraden för en EA Debt till intressenter kan gränsvärden för EA Debt spela en viktig roll. Dessa gränsvärden kommer på lång sikt spela en roll när det kommer till att tillhandahålla verktyg för datavetare som arbetar i organisationer som tillämpar EA, och också bidra till aktuell forskning inom IT-förvaltning och EA. Genom att anta en systematisk process för att definiera expertdrivna gränsvärden har en första version av en process för att definiera EA Debt-gränsvärden kunnat presenteras och testas med domän-experter. Fem vanliga uppfattningar, gällande processen, kunde uppräckas bland experterna. Processens skulle också potentiellt kunna främja användbar kommunikation och det ansågs positivt att den belysta och tog hänsyn till kontext gällande EA Debt. Att tydligare processbeskrivning och verklighetstrogna EA-modeller som exempel behövdes samt att momentet där medlemsfunktion skulle väljas var onödigt kom också upp. Vidare så fokuserade studien på drivkrafter för att ta fram gränsvärden för EA Debt och områden där uppfattningen är att detta är viktigt. Kostnad och tid, ansvar och engagemang och kontext är uppfattade som viktiga drivkrafter när det kommer till gränsvärden för EA skuld, medan inriktningen för IT och övrig affärsverksamhet och basdata ses som viktiga områden. Även kontexten kan ha en viktig roll när det kommer till att avgöra vilka områden som är viktiga.